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HomeMy WebLinkAboutPoint MacKenzie Solar Farm - Final Feasibility Study - February 2024 - REF Grant 7014003Executive Summary Wert-Berater Feasibility Studies, LLC ●1968 South Coast Highway Suite 2382, Laguna Beach CA 92651 ●1.888.661.4449 ●https://www.wert-berater.com Feasibility Study 5.88MW Ground Mounted Solar Electric (PV) System Point MacKenzie, Alaska 99654 Matanuska-Susitna Borough Prepared for Fred Thoerner, President Point MacKenzie Solar, LLC (hereinafter “Company”) 9033 Washburn St Anchorage, AK 99502 February 28, 2024 Table of Contents 2 Item Page Important Disclosures 3 Statement of Work 5 Definitions 15 Economic Feasibility 16 Alaska State Economic Overview 17 Electric Power Transmission in Alaska Overview 25 Subject Project Overview 28 Matanuska-Susitna Borough Data 29 Information Regarding Subject Project Site 33 Contractual Agreements and Environmental Considerations 37 Economic Feasibility Conclusion 41 Market Feasibility 42 Solar Farm Developers in the US 43 Barriers to Entry 52 Regulation & Policy 55 Competition 59 Type of project: service, product or commodity based 60 Project Impact and Objectives 61 Solar Power Generating Facilities 62 Structural Risk Analysis 64 Structural Risk Adjustment 66 Industry Life Cycle 71 Risk Scores Methodology 88 Market Feasibility Conclusion 90 Technical Feasibility 91 Commercial Availability 93 Photovoltaic (PV cell) Cell Overview 95 Sandia Model Analysis 100 Item Page Technical Feasibility Conclusion 106 Financial Feasibility 107 Financial Feasibility Methodology 108 Subject Project Cost Estimate Table 109 50 Year Pro Forma ⅼ Years 1 through 10 111 50 Year Pro Forma ⅼ Years 11 through 20 112 50 Year Pro Forma ⅼ Years 21 through 30 113 50 Year Pro Forma ⅼ Years 31 through 40 114 50 Year Pro Forma ⅼ Years 41 through 50 115 5% Revenue Reduction Sensitivity Analysis 116 10% Revenue Reduction Sensitivity Analysis 121 Market demand forecast 126 Financial Feasibility Conclusion 127 Management Feasibility 128 Resume of the Analyst 130 The End 132 Important Disclosures 3 ❖This document has been prepared by Wert-Berater Feasibility Studies,LLC based on information and opinions provided by third parties named as “Source”and the management of Infinite Point MacKenzie Solar,LLC and its associates (herein after “Company”)and certain primary and secondary research carried out by Wert-Berater Feasibility Studies,LLC on behalf of Company. This document does not purport to be all-inclusive or necessarily to contain all the information that a prospective investor or lender may desire investigating the opportunity,and may be subject to updating,revision and amendment. ❖This document is not solely intended to form the sole basis of an investment decision by any EB-5 Visa applicants,USCIS officials in determining job creation or economic impact of the project or lenders acting as a construction loan or permanent loan lender,guarantor and/or grant provider.Other interested parties should carry out their own investigation and analysis of the subject Company known as Point MacKenzie Solar,LLC concerning any investment,offer,loan or guarantee or grant request.The information contained in the document will not constitute or form part of any offer for sale of shares in the subject project or its Company,its owners or managers of offer of equity,nor will any such information from the basis of any contract in respect thereof.Any investor must rely on the terms and conditions contained in such a contract subject to limitations and restriction as may be specified therein.However,this document may be used by third parties such as business plan authors and economic impact or job creation economic studies as part of their investigation and analysis. ❖The projected financial information contained in the document is based on our internal market research and judgmental estimates and assumptions made by the management of Company,about circumstances and events that have not yet taken place.Accordingly,there can be no assurance that the projected results will be attained.In particular,but without prejudice to generality of the foregoing,no representation of warranty whatsoever is given to the relation of reasonableness or achievability of the projections contained in the document or in relation to the bases and assumptions underlying such projections not the reasonableness,achievability and accuracy. ❖No representation or warranty,express or implied is given by the Promoters,the Company or Wert-Berater Feasibility Studies,LLC its principals, managers,agents or employees,directors,partners,affiliates,or advisors (and any warranty expressed or implied by statute is hereby excluded)as the accuracy or completeness of the contents of this report or any such document or information supplied at any time or opinions or projections expressed herein or therein,nor is any such party under any obligation to update the document or correct any inaccuracies or omissions in it which may exist or become apparent. In particular,for reasons of commercial sensitivity,information on certain matters may not have been included in this document.Such information may be available at a later stage. Important Disclosures 4 ❖No responsibility or liability is accepted for any loss or damage arising as of a result of this document and any and all responsibility and liability is expressly disclaimed by the Promoters,Wert-Berater Feasibility Studies,LLC and the Company or any of them or any of their respective directors,managers,principals, partners,officers,affiliates,employees,advisors or agents. ❖Wert-Berater Feasibility Studies,LLC is acting as advisor to the Company,its lender and the legal counsel only and to no other person.Neither receipt of the document nor any information supplied in connection with any proposed investment in the Company by any person is or is to be taken as consulting the giving of investment advice or to constitute any person as a client of Wert- Berater Feasibility Studies,LLC in connection with any proposed EB-5 Visa Application,loan,investment or sale. ❖This document should not be considered as a recommendation by Wert-Berater, LLC.or any of its subsidiaries or affiliates (including the Company)or their respective directors,managers,principals,partners,officers,affiliates, employees,advisors or agents to invest in the Company and each potential investor must make its own independent assessment of the merits or otherwise of acquiring the issued share capital of the Company and should take its own professional advice. ❖In no circumstances will Wert-Berater Feasibility Studies,LLC or the promoters or any or its subsidiaries or affiliates (including the Company)be responsible for any costs or expense incurred in connection with any appraisal or investigation of the Company or for any other costs or expenses incurred by prospective purchasers in connection with the proposed investment in the Company. ❖THIS REPORT AND THE INFORMATION CONTAINED HEREIN DOES NOT CONSTITUTE AN APPRAISAL UNDER THE UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE ("USPAP")AND SHOULD NOT BE USED OR RELIED UPON AS SUCH.This material is not to be construed as providing investment or appraisal services in any state,country or jurisdiction.This report is not warranted by Wert-Berater Feasibility Studies,LLC or any other party for accuracy,completeness or any other criteria. ❖General Note on Rounding: Microsoft Excel was used in the calculation of the numbers presented in this document.Results are presented in whole numbers or rounded to two decimal places where appropriate,however,the analysis itself uses figures carried to their ultimate decimal places;therefore,the sums and products generated in the analysis may not equal the sum or product if the reader replicates the calculations with the factors shown in the report. Statement of Work 5 Appendix D to Subpart B of Part 4280 -Feasibility Study Components Executive Summary Provide an overview to describe the nature and scope of the proposed project, including the purpose,project location,design features,capacity,and estimated capital costs.Include a summary of the feasibility determinations made for each applicable component. Economic Feasibility Cost Benefit Analysis •Minimum amount of inputs (labor,infrastructure,utilities,renewable resources, feedstocks)to operate successfully •Contracts in place and contracts to be negotiated,including terms and renewals •Environmental risks •Cost of project relative to the increase in revenues or benefits provided •Overall economic impact of project including new markets created and economic development Market Feasibility Analysis of the current and future market potential,competition,sales or service estimations including current and prospective buyers or users. •Competition •Type of project:service,product or commodity based •Target market,new versus established •End user analysis,captive versus competitive •By-product revenue streams •Industry risk Technical Feasibility Analyzing the reliability of the technology to be used and/or the analysis of the delivery of goods or services,including transportation,business location,and the need for technology,materials,and labor. •Commercial availability •Product and process success record and duplication of results •Experience of the service providers •Roads,rail,airport infrastructure •Need for local transportation •Labor market •Availability of materials •Use,age,and reliability of technology •Construction risk Financial Feasibility Analysis of the operation to achieve sufficient income,credit,and cashflow to financially sustain the project over the long term and meet all debt obligations. •Commercial or project underwriting •Management’s assumptions Statement of Work 6 •Accounting policies •Source of repayment •Dependency on other entities •Equity contribution •Market demand forecast •Peer industry comparison •Cost-accounting system •Availability of short-term credit •Adequacy of raw materials and supplies •Sensitivity analysis Management Feasibility Analysis of the legal structure of the business or operation;ownership,board and management analysis. •History of the business or organization •Professional and educational background •Experience •Skills •Qualifications necessary to implement the project Recommendation Conclude with an opinion and recommendation presented by the consultant Qualifications Provide a resume or statement of qualifications of the author of the feasibility study, including prior experience. Executive Summary February 28,2024 Fred Thoerner,President Point MacKenzie Solar,LLC (hereinafter “Company”) 9033 Washburn St Anchorage,AK 99502 VIA EMAIL:fthoerner@gmail.com Re:Feasibility Study for the planned 5.88MW ground mounted Solar Electric (PV)System in Matanuska-Susitna Borough hereinafter “subject project”. Dear Mr.Thoerner: At your request and authorization,we are pleased to provide this Feasibility Study,in compliance with USDA Appendix D to Subpart B of Part 4280 -Feasibility Study Components related to the subject project which is a ground mounted Solar Electric (PV)System that is intended to produce about 5,88kWDC/5,000kWAC.The subject project site is about 33-acres located at Point MacKenzie,Alaska 99654 in Matanuska-Susitna Borough which is owned by the Company to be leased back at an annual rate of $40,000,no annual escalations. Subject Project Cost The estimated project cost is $9,420,288,allocated as follows:Solar Modules (31.2%),Inverters (4.4%),Pile Driving and Clearing (7.9%),Structural Balance (8.1%),Electrical Balance (11.8%),Installation and Labor (9.4%),EPC Overhead (5.6%),Permit Costs (0.6%),Interconnection Fee (8.5%), Transmission Line (1.2%),Developer Overhead/Financing (6.9%),Contingency (1.9%),EPC/Developer Profit (2.5%),along with planned expenses for Interest Reserve Fund,Application Fees,Legal/Closing Fees,and Soft Costs.The land is owned directly and is to be leased to the subject project at a rate of $40,000 annually for a period of 25-years,and the total cost will be partially offset by Investment Tax Credits,Bonus Depreciation,and Accelerated Depreciation." 7 Source: Management of the Company Executive Summary Subject:Project Description The subject project entails the installation of photovoltaic solar panels affixed to a stable racking system.Additionally,it encompasses the construction of an array of inverters and associated electrical infrastructure,the implementation of a perimeter fencing system to secure the panels, and the potential inclusion of vegetative buffers and screening as dictated by Best Management Practices (BMPs). This solar PV energy generation system is designed to operate daily during daylight hours,with routine operational activities involving meticulous monitoring for status,performance,and diagnostics.Further operational tasks include meter reading,production reporting,and the continuous update of comprehensive Operations and Maintenance (O&M)manuals.Notably,the project site will be securely fenced to ensure public safety and safeguard valuable equipment.Existing power poles and utility lines,in conjunction with the conveniently located Chugach Electric Transfer Station merely a few hundred yards from the project site,offer an ideal interconnection point.The system is designed for 5.88MW of power generation. Loan,Grant and Tax Incentives In pursuit of project funding,the Company has applied a Federal Tax Credit of 26 percent of the subject project cost total of $9,420,288 which is estimated at about $2,449.275. A 100 percent Bonus Depreciation is also applied estimated at about $2,164,838.The Alaska Energy Authority is to provide a $1,000,000 incentive. Total incentives are estimated at about $5,614,112.Reducing the subject project cost estimate of $9,420,288 by $5,614,112 indicated an adjusted subject project cost of about $3,806,176 which is applied to the Financial Feasibility analysis as presented in the body of this report. 8 Source: Management of the Company Executive Summary Interconnection Agreement The subject property is planned to interconnect with the electrical grid at the Chugach Electric Transfer Station,conveniently located a mere few hundred yards from the project site.This strategic interconnection point ensures efficient energy transmission and is integral to the successful implementation of the solar energy project. Price and Payment Schedule The Proposal sets forth a Contract Price of $9,420,288 ($1.60/W).This fee includes all project hard costs and excludes the soft costs.The payment terms for the Contract Price are discussed in the Agreement and it states that the owner’s responsibility for Milestone payments is subject to acceptable inspection of work by the Owner,agent of the Owner,or the Owner’s lender. Conclusions and Recommendations Economic Feasibility As presented herein,the subject project land area is 33±Acres (1,437,480±square feet).As indicated by the site plan provided,the site is the shape and size required for the planned improvements. Moreover,the site is in the appropriately zoned area making the site legally permissible.Utility requirements are minor for a solar farm project and are at the capacities needed for the planned improvements.Based on this analysis,the subject project based on these features meets the requirements as an Economically Feasible project. 9 Source: Partner Technical Report Direct Quotes taken from report dated September 02, 2022 Executive Summary Conclusions and Recommendations Market Feasibility Conclusion In alignment with the findings presented in the Economic Feasibility section and in consideration of an agreement to be established between the management of the Company and energy providers,the rate of $0.06 per KWh is well supported.Additional revenue is sources through SREC (Solar Renewable Energy Certificates)at a rate of $2.00 SREC Decelerator revenue. What's driving current industry performance? High levels of government incentives drive growth •The federal government has developed multiple laws and incentives to support the implementation of green energy across the country, including the Federal Investment Tax Credit (ITC),Renewable Portfolio Standard (RPS),tax cuts and cash grants. •The Federal Investment Tax Credit was set to contract in 2022,but the recent extension stemming from the Inflation Reduction Act will keep tax credits at 30.0%until 2032. •Government support enables new solar power companies to reduce entry costs and supports established companies in developing new technologies.As a result,government incentives have enabled the industry to consistently expand. •Some state governments continue to move forward with their efforts to grow green technology by requiring utility companies to diversify their energy portfolio by including multiple sources of renewable energy,including solar power. Innovative financing systems make solar power more accessible •New financing systems,such as power purchase agreements (PPA),reduce the cost of implementing and maintaining renewable energy.Lower costs help incentivize buyers to adopt solar power energy,supporting industry growth. 10 Source: IBISWorld –22111E . Solar Power in the US Executive Summary Conclusions and Recommendations Market Feasibility Conclusion ׀ Conclusion •These systems often benefit smaller solar power companies as they enable them to distribute power through wholesale rather than a retail network,reaching a greater number of downstream buyers. •Solar power companies that have joint ventures with utilities tend to reduce risk by owning a small project share.Similarly,utility companies employ this strategy to lower the risk level of the project. •However,supply chain disruptions and elevated demand for solar power have caused the PPA prices to jump,making it less affordable to buyers and causing revenue growth to slow down. Affordable solar panels drive demand for solar power •An uptick in the need for semiconductors has led to a price jump,although it is still significantly lower than its historical levels.Lower semiconductor prices reduce the production price of solar panels,bringing down the cost of installing and implementing solar power. •Labor costs have continued to remain elevated,digging into profitability as solar power companies require skilled employees to help ensure customers are getting their power without any issues. •Solar power companies can purchase panels from domestic and international markets,resulting in an oversupply of solar panels and lowering prices.Low-cost imports and a freeze on tariffs on solar panels from Southeast Asia have rapidly expanded solar power. Solar power growth is unlikely to stop •Solar power generators have established themselves and are popular in states with programs supporting renewable energy and favorable geographic conditions,such as California. 11 Source: IBISWorld –22111E . Solar Power in the US Executive Summary Conclusions and Recommendations Market Feasibility Conclusion ׀ Conclusion •The industry is currently developing over 400 energy storage projects.These projects will allow utility companies to store and access power produced by the panels,which,in turn,can be distributed to households and businesses. •There are nearly 6,000 ongoing solar power projects across the country,representing about 153 W.This is a significant increase from 107 GW in 2018,a trend that will continue in the upcoming years. •Solar power growth,spurred by government policy and augmented by strong public support,suggests that solar will secure its place in the domestic energy market. Based on this market analysis,the subject project is feasible from a Market Feasibility analysis as presented in the body of this report. Technical Feasibility Conclusion The comprehensive analysis of technical systems and installation data presented herein unequivocally affirms the performance potential of the subject project in its envisioned form.The subject project has a low environmental risk and has production volumes to support the revenue projections as presented in the financial pro forma as presented in the Financial Feasibility section of this report.The proposed ground mounted PV system is diligently designed to harness its full electricity generation potential,effectively meeting the demands stipulated in the Power Purchase Agreement (PPA).Notably,the subject project site boasts full accessibility through requisite road infrastructure and is well-equipped in terms of essential utilities and services.This collective analysis underscores that the subject project,in its planned configuration,is technically feasible and inherently of low risk.In light of these conclusive findings,it is recommended to proceed with the subject project,as its Market and Technical Feasibility analyses both demonstrate a strong alignment with established criteria and exhibit a favorable risk profile. 12 Source: IBISWorld –22111E . Solar Power in the US Executive Summary Conclusions and Recommendations Management Feasibility Conclusion •Analysis of the legal structure of the business or operation;ownership,board and management analysis. •History of the business or organization •Professional and educational background •Experience •Skills •Qualifications necessary to implement the project The above items are presented in the Management Feasibility section of this report and accompanying resume as provided. 13 Source: USDA and Management of the Company Definitions 14 Discounted Cash Flow Analysis (DCF) Definition:Discounted Cash Flow (DCF)analysis is a rigorous financial valuation method employed to assess the attractiveness of an investment opportunity.It involves the utilization of future free cash flow projections,which are systematically discounted,typically employing the Weighted Average Cost of Capital (WACC)as the discount rate.The outcome of this analysis yields a present value,enabling a comprehensive evaluation of the investment's potential.An investment opportunity is considered favorable if the DCF-derived value surpasses the current cost of the investment. Key Points: DCF analysis is a fundamental technique for evaluating the financial soundness of investments. It projects future cash flows and factors in the time value of money. By comparing the DCF-derived value with the investment's current cost,it assists in making investment decisions. Net Present Value (NPV) Definition:NPV is a financial metric used to assess investment or project profitability. It calculates the difference between present value of expected cash inflows (Ct)and initial investment costs (Co)over a specific time frame (t),using the discount rate (r). Interpretation:A positive NPV means projected earnings exceed costs in today's dollars,indicating potential profitability.A negative NPV suggests potential losses. NPV guides investments toward those with positive values. Use in M&A:In mergers and acquisitions,Discounted Cash Flow (DCF)is often part of NPV analysis,assessing deal viability. Entrepreneurial Profit Definition:Rooted in economic theory by Joseph A.Schumpeter,it distinguishes technical and commercial risks in entrepreneurship.Entrepreneurs seek a minimum profit margin beyond risk compensation. Key Points Schumpeter's distinction:Technical vs.commercial risk. Entrepreneurs require a margin beyond risk compensation. Profit hinges on more than risk mitigation;it demands a surplus beyond risk coverage. Definitions 15 EBITDA -Earnings Before Interest,Taxes,Depreciation and Amortization EBITDA stands for earnings before interest,taxes,depreciation and amortization. EBITDA is one indicator of a company's financial performance and is used as a proxy for the earning potential of a business,although doing so has its drawbacks.Further, EBITDA strips out the cost of debt capital and its tax effects by adding back interest and taxes to earnings. Operating Profit Operating profit is the profit earned from a firm's normal core business operations. This value does not include any profit earned from the firm's investments,such as earnings from firms in which the company has partial interest,and the before the deductions of applicable interest and taxes owed.Operating profit is calculated using the following formula:Operating Profit =Operating Revenue -COGS -Operating Expenses -Depreciation and Amortization Depreciation Depreciation is an accounting method of allocating the cost of a tangible asset over its useful life.Businesses depreciate long-term assets for both tax and accounting purposes.For tax purposes,businesses can deduct the cost of the tangible assets they purchase as business expenses;however,businesses must depreciate these assets in accordance with IRS rules about how and when the deduction may be taken. Amortization Amortization is the paying off of debt with a fixed repayment schedule in regular installments over a period of time for example with a mortgage or a car loan.It also refers to the spreading out of capital expenses for intangible assets over a specific period of time (usually over the asset's useful life)for accounting and tax purposes. Interest Interest is the charge for the privilege of borrowing money,typically expressed as annual percentage rate.Interest can also refer to the amount of ownership a stockholder has in a company,usually expressed as a percentage. Residual Land Value Land residual technique.in appraisal,a method of estimating the value of land when given the Net Operating Income (NOI)and value of improvements.Used for feasibility analysis and highest and best use.(C.Darlow.Valuation and Development Appraisal (London:1982),pp.1–28.(Residual Method of Valuation). A Market Feasibility 16 Economic Feasibility A Economic Feasibility 17 Alaska State Economic Overview Over the five years to 2023,Alaska has suffered stagnant population growth.The shutdown of major parts of the economy amid the COVID-19 reduced the rate of people moving in or out of the state. In particular,Alaska’s distance from the other states accentuated the limited movement of people. Moreover,as a state that primarily imports most of its products from the lower 48 states,the supply chain issues that arose from the pandemic particularly affected the inventories of stores in Alaska. Despite the problems to the average consumer of higher energy prices,the increased price of oil in the latter part of the period ultimately increased Alaska’s Gross State Product. Factors Impacting Alaska's Economy Housing Affordability According to the Zillow Home Value Index,as of September 2023, Source: IBISWorld US STATE ECONOMIC PROFILES REPORT AK Report by: Grace Wood | November 2023 A Economic Feasibility 18 the typical value of homes in the United States is $348,538.In comparison,Alaska’s typical home price in 2023 is $353,658. Although Alaska’s typical home price is only slightly higher than the nations typical home price,the state's high cost of living diminishes the positive effects of its relative housing affordability. Domestic Migration Alaska has experienced a higher level of outbound migration than inbound over the five years to 2023.In particular,the state’s Department of Labor and Workforce announced that between July 2019 and July 2020,the population decreased by 0.5%.The location of Alaska,far up in the north away from the lower 48,renders the cost of living higher than most other states.Everything needs to be imported,which increases the price of goods and services. Business Climate Tax Index Alaska ranks high on the Business Tax Climate Index.In particular, there is neither state income nor sales tax in Alaska. However,local governments in the state are allowed to issue local sales tax.Specifically,one hundred and seven municipalities impose a general sales tax.These sales tax rates range from 1.0%to 7.0% percent.Overall,the state's low tax burden is conducive for businesses. Business Climate Tax Index Alaska ranks high on the Business Tax Climate Index.In particular, there is neither state income nor sales tax in Alaska.However,local governments in the state are allowed to issue local sales tax. Specifically,one hundred and seven municipalities impose a general sales tax.These sales tax rates range from 1.0%to 7.0%percent. Overall,the state's low tax burden is conducive for businesses. Fiscal Stability Alaska’s fiscal stability over the five years to 2023 is expected to worsen.The state currently has a budget deficit which is expected to persist over the next five years. Source: IBISWorld US STATE ECONOMIC PROFILES REPORT AK Report by: Grace Wood | November 2023 A Economic Feasibility 19 Additionally,Alaska has low taxes,on both individuals and corporations,and the political culture of the state makes it unlikely higher taxes will be politically viable.Furthermore,since oil revenues consist a major part of the state’s budget,Alaska’s revenue endures uncertainty. New Job Growth Alaska has nearly 336.0 thousand jobs,making it the 49th largest employer in the US.Most of the jobs in the state are concentrated in healthcare and social assistance,followed by professional,scientific and technical services.During the past year,the number of jobs in Alaska has increased by 2.0%,growing at a slower rate than the United States,on average. Educational Attainment Across all states,Alaska ranks 32nd in the college completion rate by adults aged 25 and older.Overall,30.0%of adults in Alaska have a college degree,representing an increase from 24.7%two decades ago. Meanwhile,the high school completion rate in Alaska stays at an estimated 80.0%,slightly below the US average. Gross State Product in Alaska Alaska,is the forty-sixth-largest economy in the nation,exhibiting a gross domestic product of 50.7 billion,which has increased an annualized 13735.8%over the two thousand and twenty-three years to 2023. GSP is a measurement of a state's output,or the sum of value added from all industries in the state.It is a common indicator used to track the health of an economy. Population Growth in Alaska Over the five years to 2023,Alaska has exhibited an annualized population decline of -0.1%to reach a total population of 732.3 thousand. Source: IBISWorld US STATE ECONOMIC PROFILES REPORT AK Report by: Grace Wood | November 2023 A Economic Feasibility 20 Alaska Labor Market Summary Table Source: the management of the Company A Economic Feasibility 21 Alaska Largest Employers Summary Table Source: the management of the Company A Economic Feasibility 22 Alaska Building &Construction Trends Summary Table Source: the management of the Company A Economic Feasibility 23 Alaska Housing Market Summary Table Source: the management of the Company A Economic Feasibility 24 Alaska State Demographics Summary Table Source: the management of the Company A Economic Feasibility 25 Electric Power Transmission in Alaska Overview Current Performance &Outlook The Electric Power Transmission industry in Alaska is expected to decline an annualized -6.6%to $619.5 million over the five years to 2023,while the national industry will likely grow at 0.6%during the same period. Industry establishments increased an annualized 1.4%to 45 locations.Industry employment has increased an annualized 4.4%to 878 workers,while industry wages have increased an annualized 2.8%to $101.0 million. Over the five years to 2028,the industry is expected to grow an annualized 12.7%to $1.1 billion,while the national industry is expected to grow 0.7%.Industry establishments are forecast to grow 0.4%to 46 locations.Industry employment is expected to increase an annualized 3.2%to 1,027 workers,while industry wages are forecast to increase 2%to $111.6 million. Key External Drivers Every industry encounters external factors that impact industry performance. In addition to the three most influential national key external drivers of an industry,we have identified key state level indicators that are likely to impact the local industry's performance. Source: IBISWorld | October 2023 US INDUSTRY STATE REPORT AK22112 / UTILITIES A Economic Feasibility 26 Electric Power Transmission in Alaska Current Performance &Outlook Graph Source: the management of the Company A Economic Feasibility 27 Electric Power Transmission in Alaska Key External Drivers Trends Graph Source: the management of the Company A Economic Feasibility 28 Subject Project Overview This subject project entails the development of a Solar Photovoltaic (PV)Facility with a 5.88 MW installed capacity,renowned for its reliability,especially during summer months,ensuring an average monthly output of 500 MWh.The centerpiece of this venture is a 6 MW DC /5 MW AC utility-scale solar farm.It will seamlessly connect to the CEA power grid via a medium-voltage line extension.This extension will supply power to two Y-Y 2.5 MVA transformers,each linked to one of the two 4,000 Amp service Main Distribution Panels (MDP). These MDPs are equipped with backfeed-rated circuit breakers tailored for solar inverters.The 5.88 MW of AC-rated inverters will efficiently interface with the MDPs through a 480V 3-phase connection.These inverters will harness the potential of the 6 MW of 480-Watt solar modules,mounted in a fixed position on a ground-mounted racking system organized in rows to optimize land usage and overall efficiency. Additionally,the DC wiring will be operating at approximately 1,200 Volts DC per string,contributing to an annual energy generation of about 6 million KWh.This project embodies sustainable energy generation,promising benefits to the local power grid and community. Enough power to: •Power about 800 homes. •Prevent approximately 8 million pounds per year of carbon dioxide emissions. •Equivalent to taking 2,000 large cars off the road. This subject project interconnection location is at Point MacKenzie near the Chugach Electric Association Substation.PMS LLC will provide 12,500 Q-Cells Q.PEAK DUO XL 480W modules with a 25- year warranty.PMS objective is to develop and maintain the largest Solar Farm in Alaska,5.88MW minimum,on 33 acres of unrestricted bluff property adjacent to the Cook Inlet on Point MacKenzie.This location is suitable to serve Anchorage as once construction is Source: the management of the Company A Economic Feasibility 29 Matanuska-Susitna Borough Data Economic Overview Population Population in Matanuska-Susitna Borough increased 0.9%to 112.7k. Matanuska-Susitna Borough accounts for 15.38%of the total population in Alaska.Unemployment in Matanuska-Susitna Borough has risen 4.8%to 5%in 2023,which is 33.9%above the national rate. Employment Total jobs in Matanuska-Susitna Borough have declined -3.05%in 2023.Per capita personal income in Matanuska-Susitna Borough has risen 5.4%to $60,227.6 in 2023,which is 20.2%above the national average. Housing The average home price in Matanuska-Susitna Borough has risen by 3%to $282.1 thousand in 2023,which is 0.2%above the national average,and 4.68 times average household income in Matanuska- Susitna Borough. Source: IBISWorld US STATE ECONOMIC PROFILES REPORT AK Report by: Grace Wood | November 2023 A Economic Feasibility 30 Electric Power Transmission in Matanuska-Susitna Borough County Alaska data Source: the management of the Company A Economic Feasibility 31 complete,the system will be connected to the grid at the Chugach Electric Transfer Station only a few hundred yards away.The point of interconnection is the CEA Substation located at Point MacKenzie and will cost approximately $800,000. Land availability and site control Fred Thoerner,President of PMS LLC is the sole owner in fee of Lot 1 David Bruce Ring Subdivision.This land consists of 33±acres located adjacent to the CEA Substation at Point MacKenzie. An additional 14 acres to the north are also available for future expansion.Access in winter is done from the CEA High Voltage Power line easement to and from Point MacKenzie Road.The land will be leased to the Company for 25-years at $40,000 per annum. Access is also available from the beach of Cook Inlet as the land is waterfront.There are no zoning requirements for the land,as well as no covenants or restrictions to hinder the project. Previous Site Conditions and Preparations Site Measurements The available resource spans across 33±acres,and while permitting has not been deemed necessary,potential permitting requirements may be subject to the State of Alaska Energy Authority's jurisdiction. Land Characteristics The site is characterized by well-drained soil,primarily consisting of sand,extending to a depth of approximately 4 feet.Importantly,the land is wholly owned by Fred Thoerner. Site Readiness: The land has undergone partial clearing,having previously served as an airstrip.To accommodate project operations,a cabin has been thoughtfully constructed,providing lodging for both staff and construction personnel. These previous site conditions and preparations lay a solid foundation for the successful implementation of the subject project. Source: the management of the Company A Economic Feasibility 32 Point MacKenzie Solar Farm |Concept Plan Source: the management of the Company A Economic Feasibility 33 Information Regarding Subject Project Site The proposed subject project is the new construction of a Point MacKenzie Solar Farm located at Point MacKenzie,Alaska 99654 in Matanuska-Susitna Borough. Property ID 522997 Land Area 33±Acres (1,437,480±square feet) Shape Rectangular /Irregular Topography Mostly level Zoning There are no zoning requirements for the land,as well as no covenants or restrictions to hinder the project. Utilities Electricity,and telephone. Flood Map FEMA has not completed a study to determine flood map for the selected location. Flood Zone FEMA has not completed a study to determine flood zone for the selected location. Access Access in winter is from the CEA High Voltage Power line easement to and from Point MacKenzie Road.Access is also available from the beach of Cook Inlet as the land is waterfront. Source: Matanuska-Susitna Borough, Wert-Berater Feasibility Studies, LLC and FEMA A Economic Feasibility 34 Economic Feasibility Cost Benefit Analysis •Minimum amount of inputs (labor,infrastructure,utilities, renewable resources,feedstocks)to operate successfully. •Contracts in place and contracts to be negotiated,including terms and renewals. •Environmental risks. •Cost of project relative to the increase in revenues or benefits provided. •Overall economic impact of project including new markets created and economic development. In this Economic Feasibility section,the items above are addressed in accordance with United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components.The following data was provided by the management of the Company and sources cited in the footnotes below. Minimum amount of inputs (labor,infrastructure,utilities, renewable resources,feedstocks)to operate successfully. Labor Requirements The design,development,construction and operations of a large- scale solar farm have a variety of Labor Inputs as follows: •Solar PV installers and technicians •Sales representatives and estimators •Solar designers and engineers •Solar installation managers and project foremen •HVAC technicians with specific skills in solar installation •Energy auditors •Site assessors and remote evaluators •Electricians with specific skills in solar installation The quantity of labor inputs per MW varies from project to project, yet direct labor involved tends of average about 2 jobs per MW-ac of solar installed and operated according to Economic Modeling Specialists Inc.(EMSI).(2010).“EMSI Complete Employment,3rd Quarter,2010.”Moscow,ID:Economic Modeling Specialists,Inc. Source: United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components and EMSI Complete Employment, 3rd Quarter, 2010.” Moscow, ID: Economic Modeling Specialists, Inc A Economic Feasibility 35 Matanuska-Susitna Borough,Alaska |Civilian Labor Force According to the Federal Reserve Bank of St.Louis,the civilian labor force in Matanuska-Susitna Borough,Alaska as of May 2023 was a total count of 50,209 persons. Source: Federal Reserve Bank of St. Louis A Economic Feasibility 36 Matanuska-Susitna Borough,Alaska |Unemployment Rate According to the Federal Reserve Bank of St.Louis,the unemployment rate in Matanuska-Susitna Borough,Alaska as of May 2023 was 4.2 percent of the civilian labor force which amounts to a total count of 2,108 unemployed persons. Source: Federal Reserve Bank of St. Louis A Economic Feasibility 37 Contractual Agreements and Environmental Considerations Contractual Agreements The management of the Company is in process of obtaining a Power Purchase Agreement (PPA).An agreement is to be secured upon realization of ´the subject project as is customary. Environmental Assessment A meticulous environmental assessment has been conducted, revealing a favorable outlook. There are no anticipated impacts on threatened or endangered species,habitat integrity,wetlands,archaeological resources, aviation operations,or visual landscapes. Furthermore,the project is free from land development constraints. In line with the essence of solar energy,this endeavor poses minimal environmental risk,aligning seamlessly with clean and renewable energy practices. Subject Site |Site Plat and Utilit Line to Grid Source: United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components and C., David. "Effects of Solar Power Farms on the Environment" sciencing.com, https://sciencing.com/effects-solar-power-farms-environment A Economic Feasibility 38 Reduced Emissions Almost 70 percent of electrical power in the U.S.came from fossil fuels like coal,natural gas and petroleum as of 2010.Burning these substances releases chemicals into the atmosphere,including greenhouse gases that drive climate change,and toxic chemicals like mercury and arsenic.In contrast,solar power produces little to no emissions,because it does not use chemical fuels.As electricity from solar farms supplants energy from coal plants,they reduce overall chemical output into the environment. Harm to Wildlife In order to provide a significant amount of electrical energy,solar farms require large tracts of land.Western states like California have deserts with abundant space and sunshine,but these areas are also natural habitats that support wildlife.For example,environmental reports underestimated the number of desert tortoises that would be displaced by the Ivanpah Solar Generating System in California’s Mojave Desert. The same solar farm also came under scrutiny when an increasing number of bird deaths were reported on its premises.Many of their wings had been melted or burned off by heat from the solar farm’s mirrors. Land Use and Ecological Impacts In the point of generating electricity at a utility-scale,solar energy facilities necessitate large areas for collection of energy.Due to this, the facilities may interfere with existing land uses and can impact the use of areas such as wilderness or recreational management areas. As energy systems may impact land through materials exploration, extraction,manufacturing and disposal,energy footprints can become incrementally high.Thus,some of the lands may be utilized for energy in such a way that returning to a pre-disturbed state necessitates significant energy input or time,or both,whereas other uses are so dramatic that incurred changes are irreversible. Source: United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components and C., David. "Effects of Solar Power Farms on the Environment" sciencing.com, https://sciencing.com/effects-solar-power-farms-environment A Economic Feasibility 39 Impacts to Soil,Water and Air Resources The construction of solar facilities on vast areas of land imposes clearing and grading,resulting in soil compaction,alteration of drainage channels and increased erosion.Central tower systems require consuming water for cooling,which is a concern in arid settings,as an increase in water demand may strain available water resources as well as chemical spills from the facilities which may result in the contamination of groundwater or the ground surface. As with the development of any large-scale industrial facility,the construction of solar energy power plants can pose hazards to air quality.Such threats include the release of soil-carried pathogens and results in an increase in air particulate matter which has the effect of contaminating water reservoirs. Heavy Metals Some have argued that the latest technologies introduced on the market,namely thin-film panels,are manufactured using dangerous heavy metals,such as Cadmium Telluride. While it is true that solar panel manufacturing uses these dangerous material,coal and oil also contain the same substances,which are released with combustion.Moreover,coal power plants emit much more of these toxic substances,polluting up to 300 times more than solar panel manufacturers. Other Impacts Besides the aforementioned environmental impacts,solar energy facilities also may have other impacts,such as influencing the socio- economic state of an area.Construction and operation of utility- scale solar energy facilities in an area would produce direct and indirect economic impacts. The direct impacts would occur as a result of expenses on wages and salaries as well as the attaining of goods and services which are required for project construction and operation.Indirect impacts would occur in the form of project wages and salaries procurement expenditures,which create additional employment,income,and tax revenues. Source: United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components and C., David. "Effects of Solar Power Farms on the Environment" sciencing.com, https://sciencing.com/effects-solar-power-farms-environment A Economic Feasibility 40 Facility construction and operation would require in-migration of workers,affecting housing,public services,and local government employment. Recycling Solar Panels Currently the recycling of solar panels faces a big issue,specifically, there aren't enough locations to recycle old solar panels,and there aren't enough non-operational solar panels to make recycling them economically attractive.Recycling of solar panels is particularly important because the materials used to make the panels are rare or precious metals,all of them being composed of silver,tellurium,or indium.Due to the limitability of recycling the panels,those recoverable metals may be going to waste which may result in resource scarcity issues in the future. Looking at silicon for example,one resource that is needed to make the majority of present-day photovoltaic cells and which there is currently an abundance of,however a silicon-based solar cell requires a lot of energy input in its manufacturing process,the source of that energy,which is often coal,determining how large the cell's carbon footprint is. The lack of awareness regarding the manufacturing process of solar panels and to the issue of recycling these,as well as the absence of much external pressure are the causes of the insufficiency in driving significant change in the recycling of the materials used in solar panel manufacturing,a business that,from a power-generation standpoint,already has great environmental credibility. Cost of project relative to the increase in revenues or benefits provided Source: United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components Point MacKenzie Solar Farm Cost Benefit Analysis System Cost Before Incentives 9,420,288$ NPV 14,876,943$ IRR 66.9% A Economic Feasibility 41 Overall economic impact of project including new markets created and economic development The subject project is a solar farm with a capacity of 5.88MW. Employment for the maintenance is minor at 2 full time persons and contractors.The economic impact is realized through the expenditures related to the subject project at $9,420,288.Applying a 2.0x multiplier the economic impact is estimated at about $18,840,576 as the purchase of items requires for the subject project create short-term construction jobs direct and indirect and induced jobs. Economic Feasibility Conclusion As presented herein,the management of the Company is in process of obtaining a PPA agreement in-place and direct labor is low and well supported by the local availability of labor.The subject project is of low environmental risks.The land is the size and shape and the needed infrastructure for a solar farm is available for the subject project thus based on these features meets the requirements as an Economically Feasible project. Source: United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components Market Feasibility 42 Market Feasibility A Market Feasibility 43 Solar Farm Developers in the US Industry Overview Performance Key Takeaways •Investment tax credits for solar power have been a driving force for farm development.The extension of credits until 2032 will encourage developing new farms for the foreseeable future. •The price of solar panels has fallen as input costs have declined because of technological advancements in the manufacturing process.Low-cost imports have also aided the price of panels. •Operational efficiency has boosted profit.Lower material usage, which includes silicon,has made purchasing solar modules and panels more affordable for solar farm developers. What's driving current industry performance? Industry revenue has encountered sharp volatility over the past five years The Solar Farm Developers industry is centered around developments that,according to the Solar Energy Industries Association (SEIA),qualify as a solar farm if they ultimately sell their power to a utility company,are ground-mounted and generate energy larger than two megawatts (MW),which is capable of powering roughly 300 typical American homes.This last caveat is highly contested,as the threshold varies by party. Demand for new solar farms has been backed primarily by government incentives,such as the Solar Investment Tax Credit (ITC), which has encouraged private investment into solar technologies by offering tax credits.Since solar technology is not yet cost- competitive with other types of energy used in electricity generation, such as coal and natural gas,government incentives have been the driving force behind industry growth. With these incentives,solar farms and other solar-power development projects had been built at accelerating rates. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 44 However,tariffs on imported solar equipment sharply increased the costs of installing solar power infrastructure,resulting in an abrupt fall-off in demand.This led to an uptick in domestic manufacturing of solar cells in response. Also,solar cell manufacturers have increasingly integrated newer manufacturing techniques and technologies,such as production processes that use significantly less silicon per solar module.This has enabled industry revenue to rebound from the harsh impact of solar cell import tariffs. Government support fuels growth The Energy Policy Act of 2005 established the solar investment tax credit (ITC),which provided a 30.0%tax credit for eligible utility projects. The Inflation Reduction Act increased the ITC for utility-scale solar projects from 2022 to 2032 to 30.0%.Before this extension,the previous tax credit was set to drop to 26.0%in 2022. The Department of Energy's Loan Programs Office issued guaranteed loans for utility-scale solar projects,becoming the backbone for early development.As the need for solar power grew, private investors funded new projects. This industry has also benefited from state-specific renewable portfolio standards (RPSs),which mandate that renewable energy must account for a certain percentage of all energy generated. Over the past five years,many states implemented or raised RPSs, which resulted in greater demand for solar energy,to the benefit of solar farm developers.The growth of solar energy has subsequently fueled demand for solar power project development,which benefited industry revenue. Solar panels are becoming increasingly affordable The cost of solar panels has fallen over the past five years,despite the impact of tariffs on imported solar cells,due to a drop in the price of silicon in light of excess supply. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 45 •With lower silicon prices,solar manufacturers produced too many panels for limited projects in the early recovery,when the ability to finance solar projects became increasingly difficult.In turn,prices for solar equipment dropped. •Also,many foreign governments that were previously supporting solar energy through subsidies and other benefits pulled back on their government support of the industry during the economic recovery.These cutbacks in support led to an oversupply of panels and a flood of low-cost imports into the US market. •While these trends reversed somewhat in the aftermath of tariffs on imported solar cells,an uptick in domestic manufacturing of solar cells and solar panels has since enabled the trend of falling input prices to continue. Profit rises amid lower input costs •Manufacturers are increasingly using less silicon per solar module and panel to help decrease costs and meet demand from industry players. •These trends made the capital costs associated with developing and constructing a solar farm significantly less expensive for solar farm developers. •Still,a sharp rise in the price of semiconductors in the United States,amid an ongoing shortage caused by supply chain issues fueled by the COVID-19 pandemic,will increase production costs for solar farm developers,tempering this rise in average industry profit. •Nonetheless,enhanced performance over the past five years, along with consolidation efforts,have enabled profit to exhibit an overall increase. Volatility What influences industry volatility? •Tariffs on imported solar panels from low-cost labor countries declined and were eventually waived,causing an uptick in domestic solar panels. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 46 •More panels have increased supply,lowering utility installation prices. Government incentives and programs aid construction •Tax credits that were set to contract in 2022 and 2023 were extended to their original 30.0%. •Loan programs make it easier for companies to start utility-scale projects. How do successful businesses overcome volatility? Take advantage of government subsidies and other grants Industry operators that can obtain government loan guarantees and tax credits have a competitive advantage,as these firms will receive more financing from investors and stable revenue. Secure a highly skilled workforce Solar farm development requires skilled construction workers and engineers because the construction process is highly reliant on technology.Firms that have skilled workers have a competitive advantage. Secure the latest and most efficient technologies and techniques Industry operators need to be able to develop or purchase new solar power technology to receive contracts from downstream customers. Additionally,industry firms that have the most efficient construction technology have a competitive advantage. Use automated procedures and processes Automated construction equipment,such as installation robots,can significantly reduce labor costs. Firms that successfully implement automation will experience higher profit margin. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 47 Outlook •The capital costs associated with developing and constructing a new solar farm will continue falling over the next five years due to an excess supply of solar panels as well as general improvements and advancements in solar power technology, which will reduce the per-kilowatt-hour (kilowatt of electricity generated in one hour)cost of solar power. •According to a report from the National Renewable Energy Laboratory,the capital cost of solar photovoltaic technology, which dominates the landscape of solar panel manufacturing,is set to continue declining steadily over the next five years. •Also,industry revenue will grow strongly as the period begins in line with a broad macroeconomic recovery from the fallout of the COVID-19 pandemic. •Falling costs and the number of farms constructed amid the solar boom of the previous five-year period will ultimately lead to some market saturation within the solar energy sector,forcing solar- generating capacity into somewhat of a standstill.This will drive some unprofitable operators to exit the industry.To the industry's benefit,the extended tax assistance is expected to prevent solar farm developers from exiting the industry at a strong rate as in the previous five-year period. Technological advancements will help and hinder the industry •Over the next five years,there are expected to be several advancements and improvements in technology regarding the construction of solar farms that will ultimately affect industry performance. •A strong flow of crystalline silicon solar energy panels into the market will continue as manufacturers improve the technology's efficiency in converting solar energy into electricity. •Also,the continued slide in silicon prices will reduce the cost of Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 48 such panels.Low-cost panels will become more accessible for consumers to buy individually,eliminating some demand for solar generation from utilities. •This trend may ultimately hurt solar farm developers,as the need for new farms may diminish. In the construction process,several technological advancements will occur •The increased use of automation technology and steady growth in robotics will filter through the Solar Farm Developers industry. •Automated machines will make installing solar panels in utility- scale projects significantly quicker and more efficient. •Automated machines can also improve solar panel efficiency,as many are being developed with the ability to adjust solar panel alignment to maximize sunlight exposure and maintain efficiency throughout the day.. •While the inclusion of automated machines is set to decrease labor costs in the long-run,industry employment will still grow over the next five years.This comes as a result of companies having to satisfy an increasing demand for solar farms,along with having staff that is skilled enough to perform the work necessary. The growth of agrivoltaics will benefit solar farm developers in the future •As agrivoltaics is the use of land for energy and agriculture purposes,some developers have started to add irrigation on their solar farms.According to Electrek,after adding an irrigation system to support 1,000 sheep,the Colorado-based Guzman Energy has received approval from Delta County for its solar farm construction plan. •Similarly,in Wisconsin,dairy farms and energy companies form strategic partnerships in which energy providers rent agricultural land from farmers to build solar farms. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 49 •According to Electrek,a 2019 study by Oregon State University stated that it only requires 1.0%of agricultural land to be converted into solar farms to satisfy the global energy demand. •Due to this,if more agricultural land is converted or rented out to solar energy farm developers in the future,a higher share of the population can switch from using conventional energy to renewable energy. Products and Services Graph New technology developments •Crystalline silicon cells are silicon atoms connected to form a crystal lattice.The structure of the lattice converts light to electricity more efficiently. •Crystalline silicon panels (CSP)are the most popular panels, making up two-thirds of revenue. •While CSPs were expensive in the past,the falling price of silicon has lowered material costs,increasing the number of CSP farms. •Thin-film solar continues to spiral down •Thin-film solar panels use less material and weigh less,lowering prices. •Originally,thin-film panels were an inexpensive substitute for CSPs,but with the recent price drops,farms have been deterred from using thin-film. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 50 Machines improve operational efficiencies •Automated machines can quickly install solar panels for power plants,reducing labor costs. •Robots can improve solar panel efficiency by adjusting panels to maximize sunlight exposure and installing panels during rough weather conditions. Improvements in power generation aid farms •Because of its turbines,concentrating solar power technology (CSP)can be combined with fossil fuel plants to create hybrid plants. •The two types of CSP solar farms are troughs (using mirrors to heat a heat transfer fluid to generate steam)and towers (using higher temperatures to allow the plant to store more heat and generate electricity during suboptimal weather conditions). Major Market Segmentation Graph What’s influencing demand from the industry’s markets? Solar power generators need farms •The solar power industry (IBISWorld Report 22111e)represents more than three-fourths of the customer base. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 51 •Solar power plants enter power purchasing agreements (PPAs) with electricity transmission utilities,which fund solar farm development.PPA agreements provide stable funding for solar farm development. •The urge to shift to renewable energy has greatly benefited this market. The federal government indirectly offers assistance •Government loan programs and incentives have aided solar farm development. •Private investment in solar farm projects has outpaced federal aid,causing this segment to contract. •As the solar power industry expands,the need for government aid becomes less apparent. Competitive Forces Key Takeaways •Residential and commercial solar panel installation has skyrocketed.Consumers and businesses call on contractors to install panels,leading to less development of solar farms. •Traditional energy sources remain the most significant competitor.Despite the increased popularity of renewable energy,many traditional power plants are still the primary power source. What impacts the industry’s market share concentration? Low concentration by nature •There is a low concentration because of various solar power technologies. •Concentration is higher in individual product segments. •Expansion leads to more concentration •Large companies have begun to expand to garner more market share. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 52 Barriers to Entry Legal New entrants are required to follow federal,state and general construction regulations.Companies must receive approval from multiple federal agencies before beginning construction on public lands. Start-up Costs New developers are subject to high capital costs from construction equipment and components. Differentiation Companies differentiate themselves through research and development.Developing or using efficient solar cells and panels can give farms a competitive advantage. Labor Intensity Skilled labor and expertise are required for success. Ensuring everything is set up correctly to ensure proper generation is vital for farms.There is a significant variation in site-specific expertise and developers must have the right employees for success. How can potential entrants overcome barriers to entry? Take advantage of government subsidies and other grants Industry operators that can obtain government loan guarantees and tax credits have a competitive advantage,as these firms will receive more financing from investors and stable revenue. Substitutes What are substitutes for industry services? •Coal and natural gas power in the US •Traditional energy sources like coal and natural gas dominate the domestic market. •While there has been an uptick in utility-scale,many areas still Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 53 prefer traditional systems because they are familiar with them. •Residential and commercial solar power generation •Lower capital costs have led to an uptick in residential and commercial solar power generation. •Consumers and businesses have become more aware of solar energy's benefits.They have switched with newly extended tax credits,directly installing solar panels themselves,cutting out the need for solar farms. External Drivers Tax credits for energy efficiency Tax credits encourage private investment in solar technologies by making the development of solar energy projects less expensive. Solar farm development will rise while the tax credit is in effect.Tax credits directed at solar technologies are set to remain through 2024,representing a potential opportunity for the industry. Price of semiconductor and electronic components Falling prices for semiconductor components,including silicon, hinder revenue generated by developers of solar farms.When these components fall in price,developers can generate solar energy for less,but internalize these price drops and cannot charge higher prices for their services. Silicon prices have been on a downward trend because of an oversupply in the market for solar panels following the recession. The price of semiconductors and electronic components is expected to increase slightly in 2024,posing a potential threat to the industry. Electric power consumption The need for solar power depends on the level of electric power consumption throughout the United States.More need for electricity translates into growth in renewable energy implementation.Electric power consumption is expected to decrease slightly in 2024. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 54 Solar Farm Developers in the US Supply Chain |Graph Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 55 World price of steaming coal The price of steaming coal reflects the need for coal to produce electricity.Most electricity in the United States is generated by coal and many electricity generators choose electricity-generation technology based on the price required to purchase the input (i.e., steaming coal). An increase in the price of steaming coal leads to using alternative sources,including solar energy,to the benefit of solar farm developers.The world price of steaming coal is expected to fall in 2024. Regulation &Policy Federal regulations The Federal Land Policy and Management Act requires all developers to gain approval from the Bureau of Land Management (BLM)to construct utility-scale solar farms on public lands. Developers must submit a plan and have it approved by multiple agencies before starting construction. State regulations Most state governments also have regulations regarding power plant construction.State agencies coordinate with federal government agencies to ensure power plants comply with energy and land regulations. Construction regulations General construction regulations (think building codes,pollution control,occupational health and safety,noise and worker safety) also apply to developers. Assistance Government Department of Energy Loan Guarantee Program The Department of Energy Loan Guarantee Program guarantees clean energy projects by providing loans to investors. Government policies The business energy investment tax credit (ITC)is available to Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 56 utilities and solar farm developers.The newly signed Inflation Reduction Act extended the Investment Tax Credit for solar projects to 30.0%between 2022 and 2032. State Standards 36 states have implemented renewable portfolio standards requiring utility companies to supply some renewable energy. Non-government Solar Energy Industries Association (SEIA) SEIA researches industry changes and offers multiple benefits to members and non-members. Member benefits include multiple resources,networking opportunities and discount programs. Non-members can access information regarding the state of the solar power space. Financial Benchmarks Research and development are essential for the development of solar farms and plants. •Wages can reach high levels because skilled engineers command high salaries.Average industry wage is about $76,874. •While the cost of solar panels has fallen,purchase costs still remain high.The largest cost are Purchases at about 34.4 percent. •Other components for development are also costly. •Profit Margin industry wide is about 6.3 percent. Source: IBISWorld OD4493 -Solar Farm Developers in the US –January 2024 A Market Feasibility 57 Solar Farm Developers in the US Cost Structure Benchmarks Average operating costs by industry and sector as a share (%)of revenue 2023 |Graph Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 58 Solar Farm Developers in the US Industry Multiples |Table Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 59 Market Feasibility Analysis of the current and future market potential,competition, sales or service estimations including current and prospective buyers or users. •Competition •Type of project:service,product or commodity based •Target market,new versus established •End user analysis,captive versus competitive •By-product revenue streams •Industry risk In this Market Feasibility section,the items above are addressed in accordance with United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components. The following data was provided by the management of the Company and sources cited in the footnotes below. Competition •Willow Solar Farm:A 1.2 MW solar farm in Willow,Alaska,that began operations in December 2019.It is the largest utility-scale photovoltaic facility in the state and is expected to produce enough power for 200 homes and offset 2 million pounds of carbon dioxide each year . •Golden Valley Electric Association Solar Farm:A 563 kW solar PV system in Fairbanks,which came online in October 2018.The project will produce enough energy to power 71 homes . •Eagle and Kaltag Solar Projects:Two REF-funded solar PV projects in the communities of Kaltag and Eagle . •Houston Solar Farm:Alaska’s largest solar farm,an 8.5 MW ground-mounted solar farm located in Houston,Alaska,began operations in August 2023.It is expected to provide energy to about 1,400 homes Source: United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components A Market Feasibility 60 Source: The Management of the Company Type of project:service,product or commodity based The purpose of this project is to provide solar-generated energy to the existing electrical grid at Point MacKenzie,Alaska 99654. The system will be connected to the grid at the Chugach Electric Transfer Station. Target market,new versus established The subject project is a target market facility based on selling its output into an established energy grid. By-product revenue streams There is no by-product in Solar Industry. Point MacKenzie Solar Overview Point MacKenzie LLC was established in 2015 for the sole purpose of this project with an end goal to be the home of the largest Solar Farm in Alaska. Fred Thoerner (President)is a lifelong Alaskan with 12 years’work experience employed by the Department of Transportation,State of Alaska,15 years in Real Estate Sales,and 22 years’experience commercial fishing. Project Description This will be a Solar PV Facility,with installed capacity of 5.88 MW, highly reliable and most available in the summer months,with 500 MWh average to be delivered each month.A 5.88-Megawatt DC/5- Megawatt AC utility-scale solar farm is planned for the proposed system. The system will be interconnected to the CEA power grid via a medium-voltage line extension to the site feeding the two Y-Y 2.5 MVA transformers.Each of the two transformers will feed one of the two 4,000 Amp service MDP’s with backfeed rated circuit breakers for collecting solar inverters.The 5 Megawatt of AC rated inverters will be interconnected to the MDP’s by 480V 3 phase. A Market Feasibility 61 The solar inverters will collect the 6 MegaWatt of 480-Watt solar modules for conversion to AC power.The solar modules will be mounted in a fixed position on a ground-mounted racking system positioned in rows to maximize the use of the land available for the greatest overall efficiency. The DC wiring will be operating at approximately 1,200 Volts DC per string providing 6 million KWh annually. Project Impact and Objectives Power Generation: This project promises to generate substantial power,with the capacity to provide electricity for approximately 800 households. Beyond this,it stands as a significant environmental champion, poised to prevent a remarkable 8 million pounds of carbon dioxide emissions annually.This achievement is equivalent to removing 2,000 large automobiles from the road,reinforcing our commitment to sustainability. Interconnection Location:The strategic interconnection point is situated at Point MacKenzie,proximate to the Chugach Electric Association Substation.To realize this endeavor,Point MacKenzie Solar LLC (PMS LLC)will deploy 12,500 Q-Cells Q.PEAK DUO XL 480W modules,each backed by a robust 25-year warranty. Project Objective:The primary objective of Point MacKenzie Solar is the development and stewardship of Alaska's most expansive Solar Farm,boasting a minimum capacity of 5 MW. This endeavor unfolds on 33 acres of unrestricted bluff property, strategically positioned adjacent to the Cook Inlet on Point MacKenzie. This location is pivotal in serving the energy needs of Anchorage,as the system will seamlessly integrate into the grid at the Chugach Electric Transfer Station,located just a few hundred yards away. Source: The Management of the Company A Market Feasibility 62 Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities Solar Power Generating Facilities Industry Risk Industry Definition &Activities Operators in this industry own and operate solar-power-generating facilities in the form of either photovoltaic panels or solar thermal power stations that make use of mirrors or lenses to concentrate the sun's energy. This industry covers utility-scale solar and does not include distributed energy. The primary activities of this industry are: •Solar-fueled power generation Risk Rating Analysis Risk Score Trend Analysis Overall risk in the Solar Power industry is forecast to be VERY LOW over 2023.The primary positive factors affecting this industry are a very low growth risk score and high industry assistance. Overall risk will be slightly higher than the previous year,a result of unfavorable movements in price of natural gas as well as world price of steaming coal.However,their impact will be partially offset by a projected fall in growth risk. Risk Score Context In 2023,the average risk score for all US industries is expected to be in the MEDIUM band.Furthermore,the risk score for the Utilities sector,which includes this industry,is at a MEDIUM-LOW level. Therefore,the level of risk in the Solar Power industry will be lower than that of the US economy and the Utilities sector. Risk component Level Weight Score Structural risk Low 25%3.46 Growth risk Very Low 25%1.00 Sensitivity risk Low 50%3.56 Overall risk Very Low 2.90 Industry Risk Score A Market Feasibility 63 Solar Power Historical and Forecasted Risk Rating in the US |Graph Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 64 Structural Risk Analysis Structural risk will be LOW over the outlook period.Operators are exposed to high revenue volatility.This requires prudent cash flow management and planning in times of uncertain demand. Businesses failing to account for these challenges risk sudden losses or diminished margins. A modest concern is the medium level of competition which exacerbates risk by pressuring prices and profits downward. Operators within the industry benefit from high barriers to entry buffering against long-run competition by hindering entry of new operators to the marketplace. However,decreasing barriers to entry can attract new participants. The industry benefits from high and increasing levels of assistance as this helps mitigate operators'exposure to other kinds of risk. Growth Risk Analysis Growth risk is expected to be VERY LOW over the outlook period. IBISWorld forecasts that annual industry revenue will grow 13.8%to $19.3 billion.In comparison,revenue expanded 28.9%per year between 2020 and 2022. Sensitivity Risk Analysis Sensitivity risk is forecast to be LOW over the outlook period,up from VERY LOW in 2022.The two factors with the most significant impacts on the industry are tax credits for energy efficiency and electric power consumption.A rise in either of these factors will lower industry risk. Tax credits for energy efficiency:Tax credits for energy efficiency incentivize solar energy generation by lowering Solar Power industry operators'cost of production and,subsequently,increasing profit. These tax credits also enable solar energy generators to compete on the price of electricity with other,more-established energy sources, Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 65 such as coal and natural gas,thereby encouraging operators to enter the growing industry.Tax credits for energy efficiency are expected to remain stable in 2022,representing a potential opportunity for the industry.This factor's contribution to risk is expected to remain the same in the coming year. Electric power consumption:Electric power consumption drives overall demand for energy,including solar energy.An increase in electric power consumption will typically lead to an increase in demand for solar energy from industry operators.Conversely,a decline in electric power consumption will lower demand for solar energy,dampening industry revenue.Electric power consumption is expected to increase in 2022.This factor's contribution to risk is expected to increase in the coming year. Price of natural gas:In addition to coal,solar competes with natural gas in providing energy to US consumers.Thus,the price movement of natural gas generally moves in line with demand for substitute energy sources,such as solar power. If the price of natural gas increases,there is typically greater demand for substitute solar energy;if it decreases,demand for solar energy will also likely decrease.This factor's contribution to risk is expected to decrease in the coming year. World price of steaming coal:Solar energy competes with other energy sources,such as coal,which currently generates the largest share of US electricity.Thus,an increase in the price of coal will typically lead to an increase in demand for substitute energy sources such as solar energy,which becomes relatively more affordable to electricity generators,benefiting industry operators. Conversely,a decline in the price of coal will typically lower demand for solar energy from industry operators.The world price of steaming coal is expected to increase in 2022.This factor's contribution to risk is expected to decrease in the coming year. Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 66 Price of semiconductor and electronic components:Semiconductor and electronic components are essential inputs in the production of solar panels,which are major purchase costs for industry operators. Thus,price movements of semiconductor components generally influence industry profit;when semiconductor input prices decrease, solar panels become less expensive,increasing profit for solar energy generators.The price of semiconductor and electronic components is expected to increase in 2022.This factor's contribution to risk is expected to increase in the coming year. Structural Risk Structural Risk Adjustment Solar Power Risk Ratings are subject to structural adjustments in 2021 however the shock mechanism is not expected to carry through into 2022. Barriers to Entry The Solar Power industry is capital-intensive:high capital costs are incurred to set up the necessary solar infrastructure before power generation can commence.As a result,new entrants need to secure a significant amount of capital and investments to enter into the industry. The industry does benefit from growing concern over greenhouse gas emissions associated with fossil fuel-fired power plants,and strong public support has produced tax incentives to mitigate the large initial costs.In addition,production costs for solar power are approaching its fossil fuel counterparts,and are expected to Year Adjustment Factor Score 2020 38% (Medium)5.95 (Moderate) 2021 25% (Low)5.88 (Moderate) Structural Risk Adjustment Table Structure component Level Trend Weight Score Barriers to Entry High Decreasing 13%4.00 Competition Medium 20%5.00 Industry Exports Low Steady 7%1.00 Industry Imports Low Steady 7%2.00 Level of Assistance High Increasing 13%1.00 Life Cycle Stage Growth 20%1.00 Volatility of Industry High 20%7.00 Overall Structural Risk Score Low 3.46 Structural Risk Score Table Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 67 eventually be less expensive than traditional energy generation. Finding operators and experts that have extensive knowledge of the industry is a barrier to entry.Most industry participants have experience developing solar projects abroad,where favorable government legislation has led to dramatic increases in solar output. The relative remoteness of solar power facilities from major demand centers also acts as a barrier to entry.Buying and leasing land in remote areas is a high risk for operators that have not generated solar power before. Additionally,the land needs to have certain climate characteristics to maximize the electricity generated from the sun as well as being large enough to hold many panels.Transmission costs can also be too high for an operator to undertake the initial capital spending associated with the solar project. Basis of Competition Operators generating solar power not only compete for sales,but also against traditional power plant generators,such as natural gas, fossil fuels and nuclear power.Additionally,Solar Power industry operators must also compete with other renewable technologies, including hydroelectricity and wind power. Consumer and business preferences are a major component of demand,but so are costs,as traditional power generation is less costly than solar power and other green technology.As a result,the Solar Power industry must compete for government subsidies with other green technologies designed to encourage the production of more renewable energy. Electric-power generators compete on price,but the different types of capacity (base load,intermediate and peak load)have different cost structures that dictate price levels.On average,a base-load plant has the lowest cost structure.Competition between electricity Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 68 producers using different fuel sources is blurred by the fact that some producers generate electric power using a range of plant types. Such diversification provides a means of reducing reliance on a particular type of plant,thereby reducing risk.Solar power typically provides intermediate power,which can be switched on or off to meet seasonal fluctuations in demand. The energy source itself is also somewhat erratic,depending on the climatic conditions and the seasons.As a result,the main competitors in this sector of the electricity market are technologies that are switched on and off to meet demand. These technologies include wind farms and power stations fueled by natural gas and oil that can be powered up or powered down fairly readily.These types of electricity-generation technologies serve the same purpose for electricity-generation companies:they provide power when needed.Since they serve the same function,these technologies compete on price as electricity generation companies seek the most inexpensive technology to produce power. Solar electricity producers also compete with other energy sources, such as gas.This competition is particularly marked in applications such as space heating and water heating.Factors such as the availability of natural gas via a reticulated system and the relative prices of electricity and gas tend to determine the type of energy chosen. Weather and climate are a basis of competition for solar producers. If an area does not have as much sunlight,the amount of energy created by the solar technology might not be enough to warrant the project. As a result,operators tend to locate in regions with significant sunlight and favorable weather conditions. Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 69 Domestic and International Markets The Solar Power industry is not engaged in international trade,as the generation of solar energy occurs within US borders.Upstream suppliers of solar panels do import and export products,but this activity is not accounted for in this industry.For more information on solar panel production,refer to the Solar Panel Manufacturing industry (IBISWorld report 33441c). Industry Assistance The Solar Power industry is not protected by either tariffs or nontariff barriers.However,it does receive considerable industry assistance.The American Recovery and Reinvestment Act of 2009 (ARRA)provided funding for energy efficiency and renewable energy programs,including $8.5 billion to subsidize loans for renewable energy projects,$2.0 billion for advanced battery systems and $13.0 billion in tax credits for renewable energy production. The Energy Policy Act of 2005 also provides some incentives for electricity from renewable sources.Section 206 of the act established a rebate program for renewable energy.The installation of renewable energy systems in dwellings or small businesses attracts a 25.0%rebate of spending on qualifying equipment,or $3,000,whichever is less. According to the legislation,renewable energy sources include energy derived from solar,geothermal,biomass and wind for nonbusiness residential purposes,as well as any other form of renewable energy that the Secretary of Energy specifies by regulation for the purpose of heating or cooling a dwelling or providing hot water or electricity for use within a dwelling.Annual funding for this program authorized in the Act started at $150.0 million for fiscal 2006 and ended with $250.0 million for fiscal 2010. Thus far,in response to the COVID-19 (coronavirus)crisis,the government has provided tax relief for renewable projects as well as placed in service deadlines for tax credits that underpin part of the Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 70 industry's overall government assistance.The majority of government aid during the crisis has focused on oil and gas companies,but the potential for a changing administration could boost assistance to the renewable sector in coming years. Investment Tax Credits (ITC) The federal government provides investment tax credits (ITC)for renewable energy.Solar is included among the renewable energy technologies covered in the tax credit and receives a 30.0%tax credit until 2020,after which the value declines.The ARRA has amended the ITC to enable industry operators to receive a grant equal to the tax credit if the construction solar plant started in 2009 or 2010.Cash grants are more attractive because these would cut down the cost of investment directly before the project has started. As a result,the risk of the project is lessened. Renewable energy production incentive Designed to complement the production tax credit (PTC),which is available for other technologies besides solar,this incentive provides a production credit equal to a 10-year,1.5-cents per kilowatt-hour inflation-adjusted production for solar projects.It also provides the credit for other entities besides those that pay corporation tax,as required by the PTC.However,the incentive is subject to the availability of funds in the program.If the funds run out in a certain year,then the production credit must be addressed the next year. Several states provide incentives for renewable energy technologies. For example,the California Public Utilities Commission and the Wisconsin Public Service Commission have consistently developed state energy plans that favor the use of renewables. Coronavirus Aid,Relief and Economic Security Act In light of the economic disaster stemming from the COVID-19 (coronavirus)outbreak,Congress implemented several programs aimed to help cushion the blow many companies,and its related workforce,have and are expected to continue enduring amid the Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 71 pandemic.In March 2020,the Trump administration passed the Coronavirus Aid,Relief and Economic Security (CARES)Act. Within the CARES act,the Small Business Administration (SBA) implemented the Paycheck Protection Program (PPP),which provided small businesses with up to eight weeks of funds designated for payroll costs and benefits. These funds may also be used to pay interest on mortgages,rent and utilities.Loans may be forgiven under certain circumstances, including if the funds are used to retain or rehire employees.Certain provision of the CARES Act also enabled operators to defer certain payroll taxes in 2020 and 2021. According to size standards set by the SBA,industry operators that employ fewer than 250 workers may qualify as a small business.The SBA began a second round of the PPP loan program in January 2021 to give more companies access to forgivable loans. The Family First Coronavirus Response Act (FFCRA)was also implemented as part of the CARES Act and required certain employers to provide workers with paid sick leave and extended family and medical leave for reasons related to coronavirus. Small businesses that employ fewer than 50 workers,which comprise over 90.0%of all industry establishments according to most recent County Business Patterns survey,may qualify for certain exemptions.The FFCRA and PPP will provide support to many small operators and related workforces amid the unfortunate global situation.Further economic stimulus has the potential to help companies remain operational and retain labor forces. Industry Life Cycle Life Cycle Reasons •Industry output is growing much more rapidly than the economy as a whole. •Solar cell technology is continuing to advance¨. Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 72 •The industry is home to a substantial number of small,innovative companies. The Solar Power industry in the United States is growing rapidly, underpinned by a combination of favorable government incentives and consistent technological advancements. Furthermore,solar power falls into the emergent green energy sector and benefits from rising public and private support.Industry value added (IVA),which measures the industry's contribution to the overall economy,is anticipated to increase at an annualized rate of 15.5%over the 10 years to 2027,significantly outpacing domestic GDP growth,which is expected to grow an annualized 2.0%during the same period. Solar power's high IVA growth can be attributed to the industry's high depreciation costs,due to the significant capital costs associated with solar installations,and profit,which remains high in the industry. Most states have enacted mandatory or voluntary targets relating to energy production from renewable resources.These targets,which force utilities companies to diversify their energy portfolio,have contributed significantly to industry revenue growth over the past decade. Public pressure to improve US energy self-sufficiency and concerns regarding climate change are also likely to spur continued growth in solar power generation.Strong government and public support for the emergent renewable energy market will encourage the private sector to invest in solar technology.The new frontier will encourage entrance,characteristic of a growing industry;over the 10 years to 2027,the number of solar power establishments is expected to increase an annualized 20.2%to 1,310 establishments. Rapid technological change is keeping the industry in a growth phase of its life cycle.New technologies that more efficiently convert sunlight to electricity are constantly being introduced. Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 73 Although the industry does not actively take part in manufacturing the technology,industry operators use this technology to transmit energy to downstream customers.An example of such technology is concentrating solar power (CSP),which uses mirrors to focus sunlight on a surface to create electricity;large-scale deployment of CSP is anticipated to continue into 2026.The industry's technological shifts have focused on reducing initial costs,with the hopes of mainstreaming solar energy. Photovoltaic panels have consistently achieved greater efficiency in converting sunlight into usable energy,and manufacturers worldwide are competing to drive down the price of these panels. These trends have lowered the operational costs of industry operators. However,due to the implementation of tariffs in 2018 in response to the oversupplying of domestic solar panel markets the prices of panels increased during the later stages of the period,dampening industry profit.As the domestic market builds its own manufacturing infrastructure and finds new locations to build its equipment,profit is expected to remain healthy over the coming years. Industry Volatility The Solar Power industry has a high level of revenue volatility. Although the market for electricity is relatively stable,the installation of solar-generating capacity is expanding rapidly.Favorable government incentives are pushing growth rates up significantly. Since certain government incentives expire and only provide a subsidy for a specified amount of time,revenue jumps will occur in response.Also,a drop-in silicon prices has substantially aided the increase in solar project completions,as many operators were able to put their products out at lower costs. Furthermore,the prices of other types of energy-generating commodities influence industry revenue.The higher the volatility of these commodities,the more likely electricity-generation companies Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 74 will use solar power.As a result,revenue volatility can occur from fluctuations of other energy generating technologies. Growth Risk Growth Risk Analysis The Solar Power industry has experienced significant growth over the five years to 2022,propelled by favorable government incentives in the form of renewable portfolio standard (RPS)targets and vast improvements in the technologies used for electricity generation. RPS legislation,currently implemented in 39 states and territories, require local utilities to generate a percentage of their total energy portfolio from renewable sources.Meanwhile,increased public support for green energy has led to tax incentives and grants to encourage investments in solar power. In light of these trends,industry revenue is expected to grow an annualized 21.7%to $16.9 billion over the five years to 2022, including a 27.3%in 2022 alone.Despite robust revenue growth during the current period,the COVID-19 (coronavirus)pandemic has somewhat constrained the industry from reaching its full potential due to temporary socioeconomic restrictions preventing further additional solar capacity construction. Federal and state government assistance for renewable energy has led to exceptionally strong growth in solar power.The increase in projects over the past five years exemplifies a triumph for energy policy in solar power,which historically struggled to compete with established energy sources,such as coal and natural gas.Credits, grants and tax exemptions have helped mitigate the high investment costs of solar power generation,encouraging industry activity.Furthermore,a decline in the price of solar panels has lowered the operational costs incurred by industry operators.Falling input costs have accelerated the number of photovoltaic (PV)panel projects and boosted industry profit. Growth component Level Revenue Weight Score 2020-2022 Annualized growth Very Low 28.9%25%1.00 2022-2023 Forecast growth Very Low 13.8%75%1.00 Overall Growth Risk Score Very Low 1.00 Growth Risk Score Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 75 Over the five years to 2027,industry revenue is expected to increase an annualized 10.5%to $27.9 billion.Government support will continue to help the industry compete with other energy sources and will potentially accelerate further as pro-green policies continues to gain popularity.State mandates for renewable energy power and lower input costs will continue to translate into sustained revenue growth. PV solar power generation is also anticipated to achieve grid parity in more states during the five-year period,whereby the cost of solar-generated electricity is equal to or less than the retail rate of grid power.In addition to further government stimulus following the coronavirus crisis,these trends suggest that the industry will continue to grow rapidly. Sensitivity Risk Tax credits for energy efficiency Tax credits for energy efficiency incentivize solar energy generation by lowering Solar Power industry operators'cost of production and, subsequently,increasing profit.These tax credits also enable solar energy generators to compete on the price of electricity with other, more-established energy sources,such as coal and natural gas, thereby encouraging operators to enter the growing industry. Tax credits for energy efficiency are expected to remain stable in 2022,representing a potential opportunity for the industry. Electric power consumption •Estimated value in 2023:4,018.0 Billion kilowatt hours •2018-2023 Compound Growth:0.07% •Forecast value in 2028:4,206.1 Billion kilowatt hours •2023-2028 Compound Growth:0.92% Sensitivity component Level Weight Score Tax credits for energy efficiency Very Low 40%2.00 Electric power consumption Medium - Low 25%4.21 Price of natural gas Medium 20%4.79 World price of steaming coal Medium 10%5.00 Price of semiconductor and electronic components Medium 5%5.00 Overall Sensitivity Risk Score Low 3.56 Sensitivity Risk Score Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 76 Electricity demand is driven by households,manufacturers and industrial producers,and any expansion in demand from these entities drives up electricity consumption.Historically,electric power consumption trended upward along with an increase in the number of households,manufacturing capacity and industrial production. Economic growth during the early part of the decade resulted in a rise in consumption from 3,632 billion kWh in 2002 to 3,890 billion kWh in 2007. The recession,however,reversed these trends as many households cut back on energy usage,businesses closed their doors and manufacturers idled capacity in response to diminished demand.In 2008 and 2009,electric power consumption dropped 0.6%and 3.7%, respectively.Consumption recovered 4.4%in 2010,as the economy gained steam and industrial producers and manufacturers increased their energy needs.However,the growth was short-lived,as slower economic growth and advances in energy-efficient appliances limited electric power consumption. Electricity consumption is expected to continue to rise slowly over the five years to 2028.As the economy regains steam, manufacturers and industrial producers will use more energy to undertake the production of products for domestic and export markets. However,over the next five years,domestic energy consumption growth will be mitigated as more manufacturers move abroad to save on labor costs and households increasingly use "smart"devices and appliances.These devices will enable households to monitor energy consumption and find ways to use less energy.Overall, electric power consumption is forecast to increase an annualized 0.9%over the five years to 2028. Current Performance Electricity demand is driven by households,manufacturers and industrial producers,and any expansion in demand from these entities drives up electricity consumption.Historically,electric power Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 77 abroad to save on labor costs and households increasingly use "smart"devices and appliances.These devices will enable households to monitor energy consumption and find ways to use less energy. Price of natural gas •Estimated value in 2023:$5.3 per thousand cubic feet •2018-2023 Compound Growth:11.02% •Forecast value in 2028:$4.7 per thousand cubic feet •2023-2028 Compound Growth:-2.61% The price of natural gas reflects the Henry Hub Natural Gas spot price,which is a distribution hub of the natural gas pipeline system in Louisiana.It is the pricing point for natural gas future contracts on the New York Mercantile Exchange (NYMEX). Driver data is measured in current dollars per million British Thermal Unit (Btu)and sourced from the World Bank. Current Performance The recession caused energy prices to plummet across the board in 2009,and natural gas was no exception,dropping 55.4%to an average of $3.95 per million Btu.The inability to reduce production meant that during this year,gas producers accumulated large stockpiles of gas as demand dropped.Furthermore,the increased use of hydraulic fracturing (aka fracking)and other advanced drilling techniques had jumpstarted the shale gas boom in the United States, which kept supply very high even as economic growth picked up. Consequently,prices further declined in 2011 and 2012,despite economic growth,falling to $2.75 per million Btu in 2012.Prices did bounce back,with significant increases of 35.3%in 2013 and 17.3% in 2014.However,this trend exhibited an immediate reversal,with prices declining 40.2%in 2015.In 2016,a warm winter combined with high production levels of natural gas caused prices to drop a further 4.6%to $2.49 per million Btu,the lowest price seen since 1999.A mini-recession in manufacturing also contributed to this decline. Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 78 Electric Historical and Forecasted Power Consumption |Graph Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 79 During the first half of the current period,prices neared historically low levels and exhibited high volatility. In 2020,amid the COVD-19 pandemic,gas prices dropped 21.5%, driven by low demand and high supply.However,gas prices began to grow strongly starting from November 2020 and reached a record-high $5.48 MMbtu a year later,in November 2021. Consequently,the average price of gas is expected to hit a seven- year high in 2021,at $3.84 MMbtu.The massive spike in prices has been driven by higher demand due to the reopening of the economy and constrained supply. Due to storage injections in fall 2021 that outpaced the prior five- year average,gas prices are expected to decline during the first quarter of 2022.Overall,however,gas prices are expected to rise at an annualized rate of 5.3%to $3.84 MMbtu over the five years to 2022. Outlook Natural gas prices are expected to weaken over the five years to 2028.Natural gas production is expected to steadily increase, particularly in 2023 and 2024 in response to higher global demand and rising exports.Stabilizing demand and normalized supply chain are expected to contribute to lower prices.Consequently,the price of natural gas is expected to decline at an annualized rate of 2.6% over the five years to 2028. However,the effects of the ongoing war in Ukraine,including a recent shutdown of gas flows through Nord Stream 1 pipeline to Germany,present additional challenges in forecasting the future of gas prices. Volatility The volatility of natural gas prices is very high.The difficulties of predicting future trends in energy are widely recognized.Even the Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 80 most sophisticated of forecasting models cannot account fully for the myriad of complex and generally uncontrollable variables that affect prices.In any given year,natural gas demand observably fluctuates on a seasonal basis,falling in summer months and rising in winter months.The need for heat during the winter and lack thereof during the summer are the primary factors responsible for these fluctuations.Seasonal anomalies,like cooler summers or warmer winters,can dampen this effect and change the amount of gas demanded on a large scale,thereby affecting natural gas prices. Utilities that purchase gas when prices are lower during the summer months,to keep inventories ready for the winter,also have a muting effect on natural gas seasonality. World price of steaming coal •Estimated value in 2023:247.10 US Dollars Per Tonne •2018-2023 Compound Growth:16.89% •Forecast value in 2028:131.65 US Dollars Per Tonne •2023-2028 Compound Growth:-11.83% Steaming coal,also known as thermal coal,is coal to be used for its heating value,typically in electricity generation.The Australian export price from Newcastle/Port Kembla represents the world price as Australia accounts for about 60.0%of the world's coal exports. Data and forecasts are sourced from the International Monetary Fund and the World Bank. Current Performance Like the prices of other energy-producing commodities,the price of steaming coal rose dramatically between 2004 and 2008.A booming world economy driven by the rapid industrializations of Brazil,Russia, India and China (BRIC)caused worldwide electricity demand to skyrocket,driving up input prices.As a result,the world price of steaming coal rose 493.7%from 2003 ($28.0 per metric ton)to 2008 ($138.0 per metric ton).The price spiked over $190.00 per metric ton in the third quarter of 2008 due to several adverse conditions; namely unseasonably cold weather in China increasing electricity demand,flooding in Queensland, Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 81 Historical and Forecasted Price of Natural Gas |Graph Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 82 Australia disrupting supply and high crude oil and natural gas prices driving energy demand toward coal.Demand fell sharply following the global financial crisis in late 2008,causing coal prices to drop below $90.00 per metric ton from November 2008 through December 2009. As the world economy recovered in 2010,coal prices rebounded, averaging $100.1 per metric ton for the year.Coal mines in Queensland,Australia,saw widespread flooding again in early 2011. Since Australian mines account for about 60.0%of the world's coal exports,the flooding severely restricted worldwide supply,pushing prices to about $141.0 per metric ton.The price fell back down over the remainder of the year once the Australian mines recovered from the flooding.However,continually increasing demand,matching the continually recovering world economy,led to a 23.9%increase in 2011.Unfortunately for coal mining companies,the demand for thermal coal in the United States has been held back by the emergence of natural gas as a substitute. Furthermore,a particularly mild 2011-2012 winter in the United States reduced demand for steaming coal,which is typically used in power generation for heating.Consequently,inventory stockpiles remained high around the globe,depressing prices.As a result,the price fell 21.7%in 2012 and 11.1%in 2013.In 2014 and 2015,the strength of the US dollar also pushed down prices of coal produced outside the United States,putting downward pressure on the entire market. It is difficult for coal producers to scale back production in an effort to decrease supply and push up prices.Miners are tied to rail and port contracts obliging them to pay shipping costs even if they do not ship any product.Miners,therefore,typically continue to ship coal at low prices,at a smaller loss than if they did not ship any at all. This predicament kept miners putting more coal into the market, pushing prices down.Nevertheless,in 2016 and 2017,strong demand for coal generated electricity from Asian markets increased demand,with prices increasing 11.8%and 34.3%respectively. Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 83 In 2018,the price of steaming coal rose another 20.3%driven by import demand in China,India and the Association of Southeast Asian Nations (ASEAN).Due to price declines in 2019 and 2020 due to overall supply chain disruptions during the COVID-19 (coronavirus)pandemic,the price of steaming coal declined,but as demand picked up in 2021 as demand from domestic and global markets increased,price of steaming coal also increased.In 2022, due to Ukraine -Russia crisis,energy prices soared which led to increase in price of steaming coal.Over the five years to 2023,price of steaming coal is estimated to increase at an annualized rate of 16.9%. Outlook Over the five years to 2028,the world price of steaming coal is projected to decline on an annualized basis as the global economy normalizes,thus resuming coal production.However,declines are expected to be minimal,as demand for coal grows alongside a recovering global economy. A high base due to an estimated 132.3%surge in 2021 will leave significant room to recover to a pre-pandemic equilibrium.Later in the outlook period,price declines will continue,as long-term demand for coal will continue to wane in favor of more environmentally friendly alternatives. On the supply side,global supply is expected to exceed demand, resulting in downward pricing pressure.On the demand side, demand for coal will remain weak in Europe.The area has made a significant shift away from coal power generation in favor of gas generation for environmental reasons.Both Canada and the United States are going through similar transitions. Price of semiconductor and electronic components •Estimated value in 2023:57.6 index points •2018-2023 Compound Growth:0.56% •Forecast value in 2028:52.0 index points •2023-2028 Compound Growth:-2.02% Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 84 Source: United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components Historical and Forecasted World Price of Streaming Coal |Graph A Market Feasibility 85 Source: United States Department of Agriculture Appendix D to Subpart B of Part 4280 -Feasibility Study Components The Bureau of Labor Statistics uses an index to track changes in the prices that semiconductor manufacturers receive for their products. The index has a base of December 1984. Current Performance The price of semiconductors has fallen steadily over the past decade. The steady price fall is caused indirectly by Moore's Law,an observation that the number of transistors that can be inexpensively placed on a circuit board doubles every two years. As computing capacity grows exponentially each year, manufacturers are able to create more powerful chips using less and less expensive silicon.As chip production has become cheaper,it has become more competitive.The highly competitive nature of the semiconductor manufacturing industry has pressed the companies to offer their products at cheaper and cheaper prices. The price decline in the last decade was exaggerated during the recession,as consumers tended to put off computer purchases until the economy turned itself around.The demand drop worked its way up the supply chain,causing semiconductor prices to drop more quickly during the recession,before slowing once the economy and computer demand recovered.As semiconductor manufacturers continue to jockey for business,the collective price of their products fell an additional 0.5%over 2013 and price decline continued from 2014 through 2016.After the chip industry attained a drastic revenue expansion during the prior period,many semiconductor suppliers overproduced in 2019 and raised the inventory levels dramatically,leading the price of semiconductor and electronic components to decrease. Despite declining prices,a global semiconductor shortage began in 2021 causing a surge in the price of semiconductors and electric components after a long-term decline.The COVID-19 (coronavirus) pandemic caused a decline in vehicle sales at the start of 2020, leading to vehicle manufacturers reducing orders of semiconductors A Market Feasibility 86 for vehicle parts including displays and other safety systems.Later in 2020,demand for vehicles surged,as the global economy began to recover,contributing to unexpected demand while the leading global producer in Taiwan,Taiwan Semiconductor Manufacturing Company has been rumored to increase chip prices. Additionally,geopolitical tension between the United States and Chinese semiconductor firms further contributed to low domestic supply of semiconductors. As a result of these varying factors,the price of semiconductor and electric components is expected to increase 3.6%in 2022. The chip shortage,which persisted throughout 2022,is expected continue in 2023,contributing to an estimated 1.7%increase in the chip PPI index.As a result,the price of semiconductor and electronic components is expected to increase at an annualized rate of 0.6% over the five years to 2023. Outlook The continual innovation and high competition in the semiconductor industry will persist in the near future.As a result,the price of semiconductors will continue to fall,particularly as prices recover from the shortage brought on by the pandemic as manufacturers increase production to meet demand. Over the next five years to 2028,the price of semiconductor and electronic components is expected to decrease at an accelerated rate as it corrects,falling at an annualized rate of 2.0%.In addition, demand for semiconductors will steadily increase as improvement in the global economy supports consumer demand for computing technology in more and more products,including cars and household appliances. However,price competition will remain a characteristic feature of this industry and consequently,prices are expected to continue to decline over the five years to 2028. Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 87 Historical and Forecasted Price of Semiconductor and Electronic Components |Graph Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 88 Risk Scores Methodology What is Industry Risk IBISWorld Industry Risk evaluates the inherent risks associated with hundreds of different industries in the United States.Industry Risk is assumed to be "the difficulty or otherwise of the operating environment".This approach is new in that it analyzes non-financial information surrounding each industry. The Industry Risk score is forward looking,and the score looks at expected Industry Risk over the next 12-18 months.The methodology is based on industry classifications and is designed to identify and quantify risks inherent in specific industries both now and into the 12-month forecast. Industry-based information would,for example,enable the examination of a loan book (portfolio)with regards to risk,which would enable a more sophisticated assessment of risk spread and pricing to risk.Alternatively,individual exposures can be better evaluated using an assessment of structure and key drivers of change in the industry of the exposure. Industry Risk Scoring Methodology A numeric scoring system is used and is based on a scale of 1 to 9, where a score of 1 represents the lowest risk and 9 is the highest risk.For each of the three major risk categories (Structure,Growth and External Sensitivities)a component score is derived from various subcomponents.Finally,an overall score is derived by combining the three major risk categories. Overall Score:This is derived from a combination of the various component scores,as explained below: Growth Score:This figure is derived as a combination of recent and forecast growth scores.Growth scores account for between 0 and 25%percent of the overall.The base case contribution is 25%,but this is dampened at inflection points where extreme declines in Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 89 Risk Rating Score Ranges |Graph Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities A Market Feasibility 90 recent years produce a misleading positive forecast growth. Structure Score:This score is made up by analyzing internal industry risk factors.These factors are an industry's;level of volatility,barriers to entry,external assistance,trade exposure imports and exports (if any),industry life cycle,and amount of competition. When IBISWorld’s analysis identifies than an external factor creates a transitory shift to industry structure,then the ratings are subjected to a structural adjustment score.The structure score contributes 25%plus any contribution dampened from the growth score. Sensitivity Score:This figure is derived by examining external and exogenous factors which affect risk within the industry.Examples include input costs,number of housing starts,commodity prices,etc. This component contributes to 50%of the overall score. Source: IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities Market Feasibility Conclusion The solar generation industry is of LOW RISK according to IBISWorld US Risk Rating Report 2211E Solar Power Generating Facilities dated October 2022,the most recent risk report available. Because of the low risk and PPM in place,the subject projects meets to the requirements of a Market Feasibility project because there is no absorption time and competitive solar facilities do not hinder is acceptance into the market. Market Feasibility 91 Technical Feasibility A Technical Feasibility Main equipment and system parameters The following table shows the main equipment and system parameters that the management of the Company has applied for the calculation of the long-term energy estimation for the subject project proposed improvements. The indicated capacities and systems provide for a technically feasible project concerning its physical attributes to produce solar energy to meet the PPA as described in the Economic and Market Feasibility sections of this feasibility study. Technical feasibility analysis in accordance with the USDA guide is presented in the following pages. 92 Technical Feasibility Analyzing the reliability of the technology to be used and/or the analysis of the delivery of goods or services,including transportation, business location,and the need for technology,materials,and labor. •Commercial availability •Product and process success record and duplication of results •Experience of the service providers •Roads,rail,airport infrastructure •Need for local transportation •Labor market •Availability of materials •Use,age,and reliability of technology •Construction risk Source: Energy Information Administration (EIA), The Management of The Company Parameter System Site 5.88MW Solar Plant Connection two 2.5 MVA transformers Connection type 480V 3-phase Power per module 480 W PV modules 12,500 AC rating 5 MW DC Main Equipment and System Design Parameters A Technical Feasibility 93 Commercial Availability Operational Continuity The subject project operates on a round-the-clock basis,ensuring uninterrupted power supply 24 hours a day,7 days a week.This commitment to constant availability is reinforced by a well- structured Power Purchase Agreement (PPA),as elaborated in the Economic and Market Feasibility sections of this report.The PPA encompasses a substantial 30-year term,reflecting a steadfast dedication to long-term sustainability.Infrastructure Accessibility Strategic Location: The project's strategic location at Point MacKenzie,Alaska 99654, within the Matanuska-Susitna Borough,ensures convenient access to vital transportation and infrastructure networks. With direct access to roadways,this site is well-positioned to facilitate logistical operations seamlessly.This strategic advantage enhances efficiency and accessibility,reinforcing the project's viability. Source: ScribbleMaps, Wikipedia Rail The Alaska Railroad stretches 470 miles from Seward in the south to Fairbanks in the north.The train operates two main daily routes in the summer:a southern route between Seward and Anchorage and a northern route between Anchorage,Talkeetna,Denali,and Fairbanks.Anchorage is the closest big city to the subject project site.The subject project is not directly served by rail;however,rail is not required for its installation or operations. Airports The nearest airports to Point MacKenzie are Goose Bay Point MacKenzie Airport and Big Lake Airport.Near Anchorage is located Ted Stevens Anchorage International Airport.Other nearby airports include Birchwood Airport,Merrill Field Airport,and Wasilla Airport. Infrastructure Solar farms require little infrastructure besides access and being linked to the power grid.The subject project site has these attributes. A Technical Feasibility 94 Local Transportation As presented in Market Feasibility part,The subject project is located near the Alaska Railroad,is surrounded by several airports, and has direct access to the road network. Labor Market According to the Department of Labor of Alaska,the civilian labor force in Matanuska-Susitna Borough as of July 2023 was a total count of 49,578 persons. According to the Department of Labor of Alaska,the unemployment rate in Matanuska-Susitna Borough as of July 2023 was 4.4 percent of the civilian labor force which amounts to a total count of 2,180 unemployed persons. Availability of Materials In 2024,solar PV demand is expected to total 125.2 gigawatts around the world.The United States has started a process to implement taxes on solar products from China and Taiwan,which has initiated trade disputes around the world. Use,age,and reliability of technology Reliability of Solar Panels The reliability and lifespan of solar panels is excellent,according to a recent study by NREL (The National Renewable Energy Laboratory). The researchers looked at 54,500 panels installed between 2000 and 2015.They found that each year,a scant 5 out of 10,000 panels failed (0.05%). According to NREL (The National Renewable Energy Laboratory). solar panels’high level or reliability allows solar panel manufacturers to offer power output warranties of either 25 years or 30 years.The subject project equipment age is New.The use is for energy generation. Construction Risk Risk of property damage or liability stemming from errors during the building of new projects.The management of the Company as indicated in the Economic Feasibility section of this report has engaged a professional installer thereby mitigating construction risk. Source: The National Renewable Energy Laboratory A Technical Feasibility 95 Photovoltaic (PV cell)Cell Overview Solar PV technology converts energy from solar radiation directly into electricity.Solar PV cells are the electricity-generating component of a solar energy system.When sunlight (photons) strikes a PV cell,an electric current is produced by stimulated electrons (negative charges)in a cell layer designed to give up electrons easily. The existing electric field in the solar cell pulls these electrons to another layer.By connecting the cell to an external load,this current (movement of charges)can then be used to power the load (e.g., light bulb). Photovoltaic Effect The photovoltaic effect is a process that generates voltage or electric current in a photovoltaic cell when it is exposed to sunlight. These solar cells are composed of two different types of semiconductors—a p-type and an n-type—that are joined together to create a p-n junction. By joining these two types of semiconductors,an electric field is formed in the region of the junction as electrons move to the positive p-side and holes move to the negative n-side.This field causes negatively charged particles to move in one direction and positively charged particles in the other direction. Source: Energy Information Administration (EIA) A Technical Feasibility 96 Photovoltaic (PV cell)Cell Cross Section View Light is composed of photons,which are simply small bundles of electromagnetic radiation or energy.When light of a suitable wavelength is incident on these cells,energy from the photon is transferred to an electron of the semiconducting material,causing it to jump to a higher energy state known as the conduction band. In their excited state in the conduction band,these electrons are free to move through the material,and it is this motion of the electron that creates an electric current in the cell. Major System Components A typical PV system is made up of several key components, including: •PV modules •Inverter •Balance-of-system components. These,along with other PV system components,are discussed in turn as follows: PV Module Module technologies are differentiated by the type of PV material used,resulting in a range of conversion efficiencies from light energy to electrical energy.The module efficiency is a measure of the percentage of solar energy converted into electricity. Source: Energy Information Administration (EIA) A Technical Feasibility 97 Two common PV technologies that have been widely used for commercial-and utility scale projects are crystalline silicon and thin film. Crystalline Silicon Traditional solar cells are made from silicon.Silicon is quite abundant and nontoxic.It builds on a strong industry on both supply (silicon industry)and product side. This technology has demonstrated consistent and high efficiency for over 30 years in the field.The performance degradation (reduction in power generation due to long-term exposure)is under 1%per year.Silicon modules have a lifespan of 25–30 years but can keep producing energy beyond this range. Typical overall efficiency of silicon solar panels is between 12%and 18%.However,some manufacturers of mono-crystalline panels claim an overall efficiency nearing 20%. This range of efficiencies represents significant variation among the crystalline silicon technologies available.The technology is generally divided into mono-and multi-crystalline technologies,which indicates the presence of grain-boundaries (i.e.,multiple crystals)in the cell materials and is controlled by raw material selection and manufacturing technique.Crystalline silicon panels are widely used based on deployments worldwide. Source: Energy Information Administration (EIA) A Technical Feasibility 98 Thin Film Thin-film PV cells are made from amorphous silicon (a-Si)or non- silicon materials such as cadmium telluride (CdTe).Thin-film cells use layers of semiconductor materials only a few micrometers thick. Due to the unique nature of thin films,some thin-film cells are constructed into flexible modules,enabling applications like solar energy covers for landfills,such as a geomembrane system.Other thin-film modules are assembled into rigid constructions that can be used in fixed-tilt or,in some cases,tracking system configurations. The efficiency of thin-film solar cells is generally lower than crystalline cells.Current overall efficiency of a thin-film panel is between 6%and 8%for a-Si and 11%and 12%for CdTe. Industry standard warranties of both crystalline and thin-film PV panels typically guarantee system performance of 80%of the rated power output for 25 years.After 25 years,they will continue producing electricity at a lower performance level. Inverter Inverters convert DC electricity from the PV array into AC and can connect seamlessly to the electricity grid.Inverter efficiencies can be as high as 98.5%. Inverters also sense the utility power frequency and synchronize the PV-produced power to that frequency.When utility power is not present,the inverter will stop producing AC power to prevent “islanding”or putting power into the grid while utility workers are trying to fix what they assume is a de-energized distribution system. This safety feature is built into all grid-connected inverters in the market.Electricity produced from the system may be fed to a step- up transformer to increase the voltage to match the grid. There are two primary types of inverters for grid-connected systems: string and microinverters.Each type has strengths and weaknesses and may be recommended for different types of installations. Source: Energy Information Administration (EIA) A Technical Feasibility 99 String inverters are most common and typically range in size from 1.5 kW to 1,000 kW.These inverters tend to be cheaper on a capacity basis,as well as have high efficiency and lower operations and maintenance (O&M)costs. String inverters offer various sizes and capacities to handle a large range of voltage output.For larger systems,string inverters are combined in parallel to produce a single point of interconnection with the grid.Warranties typically run 10 years,which is currently the industry standard. In larger units,extended warranties up to 20 years are possible. Given that the expected life of the PV panels is 25–30 years,an operator can expect to replace a string inverter at least one time during the life of the PV system. Micro-inverters are dedicated to the conversion of a single PV module’s power output. The AC output from each module is connected in parallel to create the array. This technology is relatively new to the market and is in limited use in larger systems because of the potential increase in O&M associated with significantly increasing the number of inverters in a given array. Current micro-inverters range in size between 175 W and 380 W. These inverters are typically a more expensive option per watt of capacity than string inverters. Warranties range from 10–25 years.Projects with irregular modules and shading issues usually benefit from micro-inverters. With string inverters,small amounts of shading on a solar panel will significantly affect the entire array production.Instead,it impacts only that shaded panel if micro-inverters are used. Source: Energy Information Administration (EIA) A Technical Feasibility 100 Sandia Model Analysis Effective irradiance is total plane of array (POA)irradiance adjusted for angle of incidence losses,soiling,and spectral mismatch.In a general sense it can be thought of as the irradiance that is “available” to the PV array for power conversion. In the context of the Sandia PV Array Performance Model (SAPM), effective irradiance is defined specifically as: Where x the short circuit current.It can be calculated from Eq.1 described in the SAPM,from measured irradiance,air mass,angle of incidence,and several empirically determined module coefficients. Alternatively,effective irradiance can be measured directly by obtaining IV curves from a matched reference module. A simplified approach using a single irradiance sensor has also been suggested,shown below.Caution should be used when applying this method because irradiance sensors (pyranometers)require careful calibration and frequent cleaning.These calibrations may not account for all instrument responses (e.g.,angular),and instruments can vary in their spectral response and acceptance angles,etc.(thermopile vs.photodiode). Performance Ratio The daily AC performance ratio is defined in IEC 61724 as. yield defined as the measured AC energy produced by the PV system in the day (kilowatt hours per day)divided by the rated Source: Energy Information Administration (EIA) where:this formula is the AV system yield A Technical Feasibility 101 power of the PV system.The definition of this rating is not specified in IEC 61724 but is defined here as DC power rating at STC conditions (1000 W/m2,cell temperature of 25 °C,and AM1.5 spectrum). is the plane-of-array insolation divided by the reference irradiance (1000 W m-2)in units of time. They can also be evaluated at other time intervals (e.g.,hourly, monthly,etc.).One of the shortcomings of this metric is that it is sensitive to temperature variation and when plotted over a full year typically exhibits lower values in the warm parts of the year and higher values in the colder times of the year. The AC output from each module is connected in parallel to create the array.This technology is relatively new to the market and is in limited use in larger systems because of the potential increase in O&M associated with significantly increasing the number of inverters in a given array. Current micro-inverters range in size between 175 W and 380 W. These inverters are typically a more expensive option per watt of capacity than string inverters.Warranties range from 10–25 years. Projects with irregular modules and shading issues usually benefit from micro-inverters. With string inverters,small amounts of shading on a solar panel will significantly affect the entire array production.Instead,it impacts only that shaded panel if micro-inverters are used. Source: Energy Information Administration (EIA) A Technical Feasibility 102 DC Wiring Loses DC wiring losses are mainly caused by the ohmic resistance of the cabling that interconnects PV devices and strings,although losses can also occur in connections and fuses.The power loss varies as a function of the array current squared.Differences in cable length or size among parallel strings can introduce differences in voltage drop,,and therefore contribute to mismatch.Series protection diodes are another source of voltage drop. AC Loses Energy losses on the AC side of the inverter can be significant when the AC power is raised to distribution or transmission level voltages and is transferred any distance before the utility meter. The value of the energy produced by the plant needs to include all losses before the utility meter.For a residential system,these losses can likely be neglected,but for many utility-scale plants these losses can be significant and should be included in a performance model. DC to AC Conversion Conversion from DC to AC power allows this power to be tied to the AC grid.This conversion can be accomplished with high efficiencies but there are energy losses that need to be estimated.There are a number of model algorithms that are used to estimate this conversion efficiency.They will be described and compared in this section. Inverter Saturation Inverter saturation,commonly referred to as “clipping”,occurs when the DC power from the PV array exceeds the maximum input level for the inverter.In response to this condition,the inverter typically adjusts DC voltage to reduce the DC power. This is done by increasing voltage above the MPP voltage,thus reducing DC current.Most,but not all inverters self-limit.In addition,some inverters self-limit in response to high temperatures inside the inverter cabinet. Source: Energy Information Administration (EIA) A Technical Feasibility 103 Such behavior protects the internal components (e.g.,capacitors) from accelerated damage.Elevated temperatures can arise when active cooling fails (e.g.,fan malfunction,filter clogged),or as a result of high ambient temperatures and installation problems (e.g., South-facing install). While most inverters can handle overloading the power (DC Rating of Array at STC/AC Capacity of Inverter >1),there are important limits to how this can be done.For example,the DC voltage of the array must not exceed the maximum input voltage of the inverter. In addition,the maximum short circuit current of the array must not exceed the maximum short circuit current of the inverter. Loss of Grid Grid connected inverters must be able to reliably detect a loss of grid condition and rapidly disconnect from the grid system.This behavior prevents the formation of an unintentional island (a stand- alone power system with its own generation and loads operating in balance). Current standards (e.g.,IEEE 1547 and IEC 62116)specify that the inverter must disconnect within 2 seconds and remain disconnected for 5 minutes before attempting to reconnect. Sun Position The position of the sun relative to an observer on the surface of the Earth is an important input needed to model PV system performance.The convention used to describe solar position includes: Zenith angle: Azimuth angle: Solar elevation angle:is equal to: The figure on the following page shows how these angles are defined. Source: Energy Information Administration (EIA) A Technical Feasibility 104 Sun Position Irradiance &Insolation Weather and irradiance data are used as input to PV performance models.These data are directly measured,derived from measured data,or simulated using a stochastic model. Irradiance is to power as insolation is to energy.Or in other words: Irradiance is an instantaneous measurement of solar power over some area. The units of irradiance are watts per square meter.For practical purposes of measurement and interpretation,irradiance is expressed and separated into different components. Insolation is a measurement of the cumulative energy measured over some area for a defined period of time (e.g.,annual,monthly, daily,etc.).The common unit of insolation is kilowatt hours per square meter.For these units to be interpreted correctly the time interval must be clearly stated (e.g.,kW-hr per square meter annual insolation). For each measurement of irradiance,a collection plane must be defined.For example,the collection plane may be oriented normal to the sun,or the collection plane may be horizontal to the surface of the Earth. Source: Energy Information Administration (EIA) A Technical Feasibility 105 The collection plane may also change its position such as terrestrial (inside the atmosphere)or extraterrestrial (outside the atmosphere). Note that the lack of a specifier generally indicates a terrestrial measurement.All extraterrestrial irradiance is direct due to lack of an atmosphere to cause scattering.Irradiance measurements may also be classified by the portion of sunlight which is being measured. For example,some measurements may only measure direct irradiance,others may measure only diffuse irradiance,and others may measure both direct and diffuse (sometimes called “total”) irradiance. Finally,irradiance measurements may indicate the field of view of the measurement instrument.In general,measurements of direct irradiance use a 5°field of view.Irradiance measurements may also be taken with an instrument which uses a 180°field of view (sometimes called “global”). Weather Data Sources for Performance Modeling Obtaining high quality weather and irradiance data for performance modeling studies is one of the most important steps in PV performance modeling,since the uncertainty in the irradiance data usually accounts a large amount of the total uncertainty. The modeler usually starts with historical data that has been compiled especially for solar applications (e.g.,NSRDB,TMY). However,when the results of the model are being used for large investment decisions,additional data is usually used (e.g.,satellite data and site-specific ground measurements). Solar Resource Map Presented as follows,the Solar Resource Map provided by NREL indicates the average daily total solar resource information on grid cells.The State University of New York/Albany satellite radiation model was developed by Richard Perez and collaborators at the National Renewable Energy Laboratory and other universities for the U.S.Department of Energy.Specific information about this model can be found in A New Operational Satellite-to-Irradiance. Source: Energy Information Administration (EIA) A Technical Feasibility 106 This model uses hourly radiance images from geostationary weather satellites,daily snow cover data,and monthly averages of atmospheric water vapor,trace gases,and the number of aerosols in the atmosphere to calculate the hourly total insolation (sun and sky) falling on a horizontal surface. Atmospheric water vapor,trace gases,and aerosols are derived from a variety of sources.The procedures for converting the collector at latitude tilt are described in Solar Radiation Data Manual for Flat- plate and Concentrating Collectors (1994). Perez All-Weather Sky Model Analysis Measured irradiance values are preferred,as many meteorological stations calculate direct normal and diffuse horizontal illuminance values based on the Perez All-Weather sky model rather than measuring these values directly.The Perez All-Weather Sky model requires irradiance values as inputs3 if the sky brightness and sky clearness parameters are unknown.If instead gendaylit is provided with measured or calculated illuminance values,it must iteratively calculate the approximate irradiance values and Perez sky clearness and brightness parameters. Regulation and Governmental Action There are no known regulations or governmental actions in the state of Texas or the city of Liverpool that would negatively affect the technical potential of the subject project. Technical Feasibility Conclusion The foregoing systems and installation data presented herein indicates performance potential for the subject project as planned whereas the PV system as proposed is designed to produce the gross potential electricity to meet PPA demands. The subject project site is served by all necessary roads and infrastructure.Overall,based on the foregoing analysis,the subject project as planned is technically feasible and of low risk. Source: Energy Information Administration (EIA) Market Feasibility 107 Financial Feasibility Financial Feasibility 108 Analysis of the operation to achieve sufficient income,credit, and cashflow to financially sustain the project over the long term and meet all debt obligations. •Commercial or project underwriting •Management’s assumptions •Accounting policies •Source of repayment •Dependency on other entities •Equity contribution •Market demand forecast •Peer industry comparison •Cost-accounting system •Availability of short-term credit •Adequacy of raw materials and supplies •Sensitivity analysis Financial Feasibility Methodology This section of the report presented subject estimated project cost, loan details,and expected subject project cost loan amount cover ratio the use of the own sources. A 50 years Pro Forma is presented.Debt Service Coverage (DSCR)is presented. Commercial or project underwriting To present Commercial or project underwriting,a 50-year Pro Forma with the contracted and uncontracted revenue is presented. These revenue sources were provided by the Management of the Company.Annual operating expenses are presented. These expenses were estimated by the Management of the Company.Sensitivity analysis of reduction of the revenue rates by 5 and 10 percent was applied. Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company Financial Feasibility 109 Commercial or project underwriting Pro Forma Assumptions Table Subject Project Cost Estimate Table Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company System Design System Cost ($/watt DC)$1.60 System Size (DC) (MW)5.88 Initial debt service reserve funding $241,902 Total System Cost $9,662,190 Performance Inputs DC Capacity Factor 13.5% Annual Output for Year 1 (MWh)6,928 Degradation Factor 0.75% System lifetime (in Years) = Lease Term 50 Other O&M Costs ($/kW)$20.00 O&M Costs Escalator (%/yr)2.00% Inverter replacement cost ($/W)$0.25 10yr inverter replacement cost $1,470,000 Annual inverter amount to reserve $147,000 Inverter replacement time (in Years)10.0 Insurance Expense ($/kW)$20.00 Insurance Escalator (%/yr)2.00% SREC Value/MW $200 SREC Decelerator 2.00% Land Lease/Year $40,000 Lease Escalator 0.0% Wholesale Price of Electricity $0.06 Electricity Escalator 2.5% Point MacKenzie Solar Cost Description Cost/watt Actual Cost 5.88 MW Item Cost %Per MW Module 2,937,600$ 31.2%0.50$ Inverters 411,264$ 4.4%0.07$ Pile, Pile driving and Clearing 747,520$ 7.9%0.13$ Structural Balance of System 763,776$ 8.1%0.13$ Electrical Balance of System 1,116,288$ 11.8%0.19$ Installation labor and equipment 881,280$ 9.4%0.15$ EPC Overhead 528,768$ 5.6%0.09$ Permitting Cost 58,752$ 0.6%0.01$ Interconnection Fee 800,000$ 8.5%0.14$ Transmission Line 117,504$ 1.2%0.02$ Developer Overhead/financing 646,272$ 6.9%0.11$ Contingency 176,256$ 1.9%0.03$ EPC/Developer Profit 235,008$ 2.5%0.04$ Total Cost 9,420,288$ 100.0%1.60$ Less Incentives Federal Tax Credit 2,449,274$ 26.0%0.42$ 100% Bonus Depreciation 2,164,838$ 23.0%0.37$ Alaska Energy Authority 1,000,000$ 10.6%0.17$ USDA Grant - land clearing and construction 500,000$ 5.3%0.09$ Total Incentives 6,114,112$ 64.9%1.04$ Adjusted Subject Project Cost 3,306,176$ 35.1%0.56$ A Financial Feasibility 110 Risks Related to •The offering The offering is a private company that is seeking solar plant construction grant and loan financing.Because the subject project is a start-up,it has risk associated with its potential performance because there is no operational history.However,the management of the Company has established good relations with a solid Alaskan energy construction company and a very reliable power utility company which mitigates this risk. •Applicant financing plan Point MacKenzie Solar (PMS)management (“the Company”)seeks to borrow a loan of $4,095,775.The amount of $4,787,927,will be amortized over 50 years at an interest rate of 5.50 percent. •Tax issues There are no known Tax Issues. Ability of the business to achieve the projected income and cash flow As presented in the market analysis and financial pro forma estimates herein,the subject project based on current market and legal conditions is likely to achieve the projected income and cash flows with little risk. The management of the Company provided a pro forma which was based on data from the energy company.Their assumptions appear to be well-supported. Assessment of the cost accounting system There are no historical financial statements.This item is not applicable. Source: primary research by Wert-Berater Feasibility Studies, LLC Financial Feasibility 111 50 Year Pro Forma ⅼYears 1 through 10 Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 1 2 3 4 5 6 7 8 9 10 Energy Production (MWh)6,928 6,876 6,824 6,773 6,722 6,672 6,622 6,572 6,523 6,474 Wholesale Price of Electricity (MWh)$56.6800 $58.0970 $59.5494 $61.0382 $62.5641 $64.1282 $65.7314 $67.3747 $69.0591 $70.7856 SREC Income $1,385,587 $1,320,737 $1,284,615 $1,249,481 $1,215,307 $1,182,069 $1,149,739 $1,118,294 $1,087,708 $1,057,960 Operating Revenue $392,675 $399,473 $406,389 $413,425 $420,582 $427,864 $435,271 $442,807 $450,473 $458,272 Total Revenue $1,778,262 $1,720,211 $1,691,004 $1,662,906 $1,635,890 $1,609,932 $1,585,010 $1,561,101 $1,538,181 $1,516,231 O&M Costs ($119,952)($122,351)($124,798)($127,294)($129,840)($132,437)($135,085)($137,787)($140,543)($143,354) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($119,952)($122,351)($124,798)($127,294)($129,840)($132,437)($135,085)($137,787)($140,543)($143,354) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($426,904)($427,660)($428,511)($429,461)($430,510)($431,661)($432,916)($434,277)($435,746)($437,325) Operating Profit $1,351,358 $1,292,551 $1,262,493 $1,233,445 $1,205,380 $1,178,272 $1,152,094 $1,126,824 $1,102,436 $1,078,906 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 5.61x 5.37x 5.24x 5.12x 5.01x 4.89x 4.79x 4.68x 4.58x 4.48x Financial Feasibility 112 50 Year Pro Forma ⅼYears 11 through 20 Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 11 12 13 14 15 16 17 18 19 20 Energy Production (MWh)6,426 6,377 6,330 6,282 6,235 6,188 6,142 6,096 6,050 6,005 Wholesale Price of Electricity (MWh)$72.5552 $74.3691 $76.2283 $78.1340 $80.0874 $82.0895 $84.1418 $86.2453 $88.4015 $90.6115 SREC Income $1,029,024 $1,000,881 $973,507 $946,881 $920,984 $895,795 $871,295 $847,465 $824,287 $801,743 Operating Revenue $466,205 $474,277 $482,488 $490,841 $499,338 $507,983 $516,778 $525,724 $534,826 $544,085 Total Revenue $1,495,230 $1,475,157 $1,455,994 $1,437,722 $1,420,322 $1,403,778 $1,388,073 $1,373,189 $1,359,113 $1,345,828 O&M Costs ($146,221)($149,145)($152,128)($155,171)($158,274)($161,440)($164,668)($167,962)($171,321)($174,747) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($146,221)($149,145)($152,128)($155,171)($158,274)($161,440)($164,668)($167,962)($171,321)($174,747) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($479,442)($481,248)($483,171)($485,214)($487,378)($489,667)($492,082)($494,626)($497,302)($500,112) Operating Profit $1,015,788 $993,909 $972,823 $952,508 $932,944 $914,111 $895,991 $878,563 $861,811 $845,715 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 4.22x 4.13x 4.04x 3.96x 3.88x 3.80x 3.72x 3.65x 3.58x 3.51x Financial Feasibility 113 50 Year Pro Forma ⅼYears 21 through 30 Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 21 22 23 24 25 26 27 28 29 30 Energy Production (MWh)5,960 5,915 5,870 5,826 5,783 5,739 5,696 5,654 5,611 5,569 Wholesale Price of Electricity (MWh)$92.8768 $95.1987 $97.5787 $100.0181 $102.5186 $105.0816 $107.7086 $110.4013 $113.1613 $115.9904 SREC Income $779,815 $758,487 $737,742 $717,565 $697,940 $678,851 $660,285 $642,226 $624,661 $607,576 Operating Revenue $553,505 $563,087 $572,836 $582,753 $592,842 $603,105 $613,546 $624,168 $634,974 $645,967 Total Revenue $1,333,320 $1,321,574 $1,310,578 $1,300,318 $1,290,781 $1,281,956 $1,273,831 $1,266,394 $1,259,635 $1,253,544 O&M Costs ($178,242)($181,807)($185,443)($189,152)($192,935)($196,794)($200,730)($204,744)($208,839)($213,016) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($178,242)($181,807)($185,443)($189,152)($192,935)($196,794)($200,730)($204,744)($208,839)($213,016) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($543,485)($546,572)($549,802)($553,177)($556,701)($560,375)($564,205)($568,191)($572,339)($576,650) Operating Profit $789,835 $775,002 $760,776 $747,141 $734,081 $721,581 $709,626 $698,203 $687,297 $676,894 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 3.28x 3.22x 3.16x 3.10x 3.05x 3.00x 2.95x 2.90x 2.85x 2.81x Financial Feasibility 114 50 Year Pro Forma ⅼYears 31 through 40 Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 31 32 33 34 35 36 37 38 39 40 Energy Production (MWh)5,527 5,486 5,445 5,404 5,363 5,323 5,283 5,244 5,204 5,165 Wholesale Price of Electricity (MWh)$118.8901 $121.8624 $124.9089 $128.0317 $131.2325 $134.5133 $137.8761 $141.3230 $144.8561 $148.4775 SREC Income $590,959 $574,796 $559,076 $543,785 $528,913 $514,447 $500,377 $486,691 $473,380 $460,433 Operating Revenue $657,151 $668,528 $680,102 $691,876 $703,854 $716,039 $728,436 $741,047 $753,876 $766,928 Total Revenue $1,248,110 $1,243,324 $1,239,177 $1,235,661 $1,232,766 $1,230,486 $1,228,812 $1,227,738 $1,227,257 $1,227,361 O&M Costs ($217,276)($221,622)($226,054)($230,576)($235,187)($239,891)($244,689)($249,582)($254,574)($259,665) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($217,276)($221,622)($226,054)($230,576)($235,187)($239,891)($244,689)($249,582)($254,574)($259,665) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($621,553)($626,201)($631,024)($636,024)($641,204)($646,569)($652,122)($657,867)($663,808)($669,948) Operating Profit $626,557 $617,123 $608,154 $599,637 $591,562 $583,917 $576,690 $569,871 $563,449 $557,413 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 2.60x 2.56x 2.53x 2.49x 2.46x 2.43x 2.40x 2.37x 2.34x 2.32x Financial Feasibility 115 50 Year Pro Forma ⅼYears 41 through 50 Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 41 42 43 44 45 46 47 48 49 50 Levelized Energy Production (MWh)5,127 5,088 5,050 5,012 4,974 4,937 4,900 4,863 4,827 4,791 Energy Production (MWh) Wholesale Price of Electricity (MWh)$152.1894 $155.9942 $159.8940 $163.8914 $167.9886 $172.1884 $176.4931 $180.9054 $185.4280 $190.0637 Cost of Generation ($/kWh) SREC Income $447,841 $435,592 $423,679 $412,091 $400,820 $389,858 $379,195 $368,824 $358,737 $348,926 SREC Income Operating Revenue $780,205 $793,712 $807,454 $821,433 $835,654 $850,121 $864,839 $879,811 $895,043 $910,538 Operating Revenue Total Revenue $1,228,046 $1,229,305 $1,231,132 $1,233,524 $1,236,474 $1,239,979 $1,244,034 $1,248,635 $1,253,780 $1,259,464 Total Revenue O&M Costs ($264,859)($270,156)($275,559)($281,070)($286,692)($292,425)($298,274)($304,239)($310,324)($316,531)O&M Costs Inverter Replacement Cost ($106,575)($102,533)($98,490)($94,448)($90,405)($86,363)($82,320)($78,278)($74,235)$2,869,808 Inverter Replacement Costs Insurance Costs ($264,859)($270,156)($275,559)($281,070)($286,692)($292,425)($298,274)($304,239)($310,324)($316,531)Insurance Costs Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)Land Lease Total Costs ($676,293)($682,844)($689,608)($696,588)($703,788)($711,213)($718,868)($726,756)($734,884)$2,196,746 Total Costs Operating Profit $551,753 $546,460 $541,524 $536,936 $532,686 $528,765 $525,166 $521,879 $518,896 $3,456,210 Operating Profit Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 2.29x 2.27x 2.25x 2.23x 2.21x 2.20x 2.18x 2.17x 2.16x 14.36x Financial Feasibility 116 5% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company 50 Year Pro Forma ⅼYears 1 through 10 Sensitivity Analysis - Rate Reduction 5.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 1 2 3 4 5 6 7 8 9 10 Energy Production (MWh)6,928 6,876 6,824 6,773 6,722 6,672 6,622 6,572 6,523 6,474 Wholesale Price of Electricity (MWh)$53.8460 $55.1922 $56.5720 $57.9863 $59.4359 $60.9218 $62.4449 $64.0060 $65.6061 $67.2463 SREC Income $1,316,307 $1,254,700 $1,220,384 $1,187,007 $1,154,542 $1,122,965 $1,092,252 $1,062,379 $1,033,323 $1,005,062 Operating Revenue $373,042 $379,500 $386,070 $392,754 $399,553 $406,471 $413,508 $420,666 $427,949 $435,358 Total Revenue $1,689,349 $1,634,200 $1,606,454 $1,579,760 $1,554,095 $1,529,436 $1,505,760 $1,483,046 $1,461,272 $1,440,420 O&M Costs ($119,952)($122,351)($124,798)($127,294)($129,840)($132,437)($135,085)($137,787)($140,543)($143,354) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($119,952)($122,351)($124,798)($127,294)($129,840)($132,437)($135,085)($137,787)($140,543)($143,354) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($426,904)($427,660)($428,511)($429,461)($430,510)($431,661)($432,916)($434,277)($435,746)($437,325) Operating Profit $1,262,445 $1,206,540 $1,177,943 $1,150,300 $1,123,586 $1,097,775 $1,072,844 $1,048,769 $1,025,526 $1,003,095 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 5.24x 5.01x 4.89x 4.78x 4.67x 4.56x 4.46x 4.36x 4.26x 4.17x Financial Feasibility 117 5% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company 50 Year Pro Forma ⅼYears 11 through 20 Sensitivity Analysis - Rate Reduction 5.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 11 12 13 14 15 16 17 18 19 20 Energy Production (MWh)6,426 6,377 6,330 6,282 6,235 6,188 6,142 6,096 6,050 6,005 Wholesale Price of Electricity (MWh)$68.9274 $70.6506 $72.4169 $74.2273 $76.0830 $77.9851 $79.9347 $81.9331 $83.9814 $86.0809 SREC Income $977,573 $950,837 $924,831 $899,537 $874,935 $851,005 $827,730 $805,092 $783,073 $761,656 Operating Revenue $442,895 $450,563 $458,363 $466,299 $474,371 $482,584 $490,939 $499,438 $508,085 $516,881 Total Revenue $1,420,468 $1,401,399 $1,383,194 $1,365,836 $1,349,306 $1,333,589 $1,318,669 $1,304,530 $1,291,157 $1,278,536 O&M Costs ($146,221)($149,145)($152,128)($155,171)($158,274)($161,440)($164,668)($167,962)($171,321)($174,747) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($146,221)($149,145)($152,128)($155,171)($158,274)($161,440)($164,668)($167,962)($171,321)($174,747) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($479,442)($481,248)($483,171)($485,214)($487,378)($489,667)($492,082)($494,626)($497,302)($500,112) Operating Profit $941,027 $920,151 $900,023 $880,622 $861,928 $843,923 $826,587 $809,904 $793,855 $778,424 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 3.91x 3.82x 3.74x 3.66x 3.58x 3.51x 3.43x 3.36x 3.30x 3.23x Financial Feasibility 118 5% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company 50 Year Pro Forma ⅼYears 21 through 30 Sensitivity Analysis - Rate Reduction 5.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 21 22 23 24 25 26 27 28 29 30 Energy Production (MWh)5,960 5,915 5,870 5,826 5,783 5,739 5,696 5,654 5,611 5,569 Wholesale Price of Electricity (MWh)$88.2329 $90.4388 $92.6997 $95.0172 $97.3927 $99.8275 $102.3232 $104.8812 $107.5033 $110.1909 SREC Income $740,824 $720,563 $700,855 $681,687 $663,043 $644,909 $627,270 $610,115 $593,428 $577,198 Operating Revenue $525,829 $534,933 $544,194 $553,615 $563,200 $572,950 $582,869 $592,960 $603,226 $613,669 Total Revenue $1,266,654 $1,255,495 $1,245,049 $1,235,302 $1,226,242 $1,217,859 $1,210,139 $1,203,075 $1,196,654 $1,190,867 O&M Costs ($178,242)($181,807)($185,443)($189,152)($192,935)($196,794)($200,730)($204,744)($208,839)($213,016) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($178,242)($181,807)($185,443)($189,152)($192,935)($196,794)($200,730)($204,744)($208,839)($213,016) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($543,485)($546,572)($549,802)($553,177)($556,701)($560,375)($564,205)($568,191)($572,339)($576,650) Operating Profit $723,169 $708,924 $695,247 $682,125 $669,542 $657,483 $645,935 $634,883 $624,315 $614,217 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 3.00x 2.94x 2.89x 2.83x 2.78x 2.73x 2.68x 2.64x 2.59x 2.55x Financial Feasibility 119 5% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company 50 Year Pro Forma ⅼYears 31 through 40 Sensitivity Analysis - Rate Reduction 5.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 31 32 33 34 35 36 37 38 39 40 Energy Production (MWh)5,527 5,486 5,445 5,404 5,363 5,323 5,283 5,244 5,204 5,165 Wholesale Price of Electricity (MWh)$112.9456 $115.7693 $118.6635 $121.6301 $124.6708 $127.7876 $130.9823 $134.2569 $137.6133 $141.0536 SREC Income $561,411 $546,057 $531,122 $516,596 $502,467 $488,724 $475,358 $462,357 $449,711 $437,412 Operating Revenue $624,293 $635,101 $646,096 $657,282 $668,661 $680,237 $692,014 $703,994 $716,182 $728,581 Total Revenue $1,185,704 $1,181,158 $1,177,218 $1,173,878 $1,171,128 $1,168,962 $1,167,372 $1,166,351 $1,165,894 $1,165,993 O&M Costs ($217,276)($221,622)($226,054)($230,576)($235,187)($239,891)($244,689)($249,582)($254,574)($259,665) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($217,276)($221,622)($226,054)($230,576)($235,187)($239,891)($244,689)($249,582)($254,574)($259,665) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($621,553)($626,201)($631,024)($636,024)($641,204)($646,569)($652,122)($657,867)($663,808)($669,948) Operating Profit $564,152 $554,956 $546,195 $537,854 $529,924 $522,393 $515,250 $508,484 $502,086 $496,045 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 2.34x 2.31x 2.27x 2.23x 2.20x 2.17x 2.14x 2.11x 2.09x 2.06x Financial Feasibility 120 5% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company Sensitivity Analysis - Rate Reduction 5.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 41 42 43 44 45 46 47 48 49 50 Levelized Energy Production (MWh)5,127 5,088 5,050 5,012 4,974 4,937 4,900 4,863 4,827 4,791 Energy Production (MWh) Wholesale Price of Electricity (MWh)$144.5799 $148.1944 $151.8993 $155.6968 $159.5892 $163.5789 $167.6684 $171.8601 $176.1566 $180.5605 Cost of Generation ($/kWh) SREC Income $425,449 $413,813 $402,495 $391,487 $380,779 $370,365 $360,236 $350,383 $340,800 $331,479 SREC Income Operating Revenue $741,195 $754,027 $767,081 $780,361 $793,871 $807,615 $821,597 $835,821 $850,291 $865,011 Operating Revenue Total Revenue $1,166,643 $1,167,839 $1,169,576 $1,171,847 $1,174,650 $1,177,980 $1,181,832 $1,186,204 $1,191,091 $1,196,491 Total Revenue O&M Costs ($264,859)($270,156)($275,559)($281,070)($286,692)($292,425)($298,274)($304,239)($310,324)($316,531)O&M Costs Inverter Replacement Cost ($106,575)($102,533)($98,490)($94,448)($90,405)($86,363)($82,320)($78,278)($74,235)$2,869,808 Inverter Replacement Costs Insurance Costs ($264,859)($270,156)($275,559)($281,070)($286,692)($292,425)($298,274)($304,239)($310,324)($316,531)Insurance Costs Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)Land Lease Total Costs ($676,293)($682,844)($689,608)($696,588)($703,788)($711,213)($718,868)($726,756)($734,884)$2,196,746 Total Costs Operating Profit $490,351 $484,995 $479,967 $475,259 $470,862 $466,766 $462,964 $459,447 $456,207 $3,393,237 Operating Profit Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 2.04x 2.01x 1.99x 1.97x 1.96x 1.94x 1.92x 1.91x 1.89x 14.09x 50 Year Pro Forma ⅼYears 41 through 50 Financial Feasibility 121 10% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company 50 Year Pro Forma ⅼYears 1 through 10 Sensitivity Analysis - Rate Reduction 10.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 1 2 3 4 5 6 7 8 9 10 Energy Production (MWh)6,928 6,876 6,824 6,773 6,722 6,672 6,622 6,572 6,523 6,474 Wholesale Price of Electricity (MWh)$51.0120 $52.2873 $53.5945 $54.9343 $56.3077 $57.7154 $59.1583 $60.6372 $62.1532 $63.7070 SREC Income $1,247,028 $1,188,663 $1,156,153 $1,124,533 $1,093,777 $1,063,862 $1,034,765 $1,006,464 $978,938 $952,164 Operating Revenue $353,408 $359,526 $365,750 $372,082 $378,524 $385,077 $391,744 $398,526 $405,426 $412,444 Total Revenue $1,600,436 $1,548,190 $1,521,904 $1,496,615 $1,472,301 $1,448,939 $1,426,509 $1,404,991 $1,384,363 $1,364,608 O&M Costs ($119,952)($122,351)($124,798)($127,294)($129,840)($132,437)($135,085)($137,787)($140,543)($143,354) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($119,952)($122,351)($124,798)($127,294)($129,840)($132,437)($135,085)($137,787)($140,543)($143,354) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($426,904)($427,660)($428,511)($429,461)($430,510)($431,661)($432,916)($434,277)($435,746)($437,325) Operating Profit $1,173,532 $1,120,530 $1,093,393 $1,067,155 $1,041,791 $1,017,278 $993,593 $970,714 $948,617 $927,283 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 4.87x 4.65x 4.54x 4.43x 4.33x 4.23x 4.13x 4.03x 3.94x 3.85x Financial Feasibility 122 10% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company 50 Year Pro Forma ⅼYears 11 through 20 Sensitivity Analysis - Rate Reduction 10.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 11 12 13 14 15 16 17 18 19 20 Energy Production (MWh)6,426 6,377 6,330 6,282 6,235 6,188 6,142 6,096 6,050 6,005 Wholesale Price of Electricity (MWh)$65.2997 $66.9322 $68.6055 $70.3206 $72.0786 $73.8806 $75.7276 $77.6208 $79.5613 $81.5503 SREC Income $926,122 $900,793 $876,156 $852,193 $828,886 $806,216 $784,166 $762,719 $741,858 $721,568 Operating Revenue $419,585 $426,849 $434,239 $441,757 $449,404 $457,185 $465,100 $473,152 $481,343 $489,677 Total Revenue $1,345,707 $1,327,642 $1,310,395 $1,293,950 $1,278,290 $1,263,400 $1,249,265 $1,235,870 $1,223,202 $1,211,245 O&M Costs ($146,221)($149,145)($152,128)($155,171)($158,274)($161,440)($164,668)($167,962)($171,321)($174,747) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($146,221)($149,145)($152,128)($155,171)($158,274)($161,440)($164,668)($167,962)($171,321)($174,747) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($479,442)($481,248)($483,171)($485,214)($487,378)($489,667)($492,082)($494,626)($497,302)($500,112) Operating Profit $866,265 $846,394 $827,223 $808,736 $790,912 $773,734 $757,184 $741,244 $725,900 $711,133 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 3.60x 3.52x 3.44x 3.36x 3.29x 3.21x 3.15x 3.08x 3.02x 2.95x Financial Feasibility 123 10% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company 50 Year Pro Forma ⅼYears 21 through 30 Sensitivity Analysis - Rate Reduction 10.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 21 22 23 24 25 26 27 28 29 30 Energy Production (MWh)5,960 5,915 5,870 5,826 5,783 5,739 5,696 5,654 5,611 5,569 Wholesale Price of Electricity (MWh)$83.5891 $85.6788 $87.8208 $90.0163 $92.2667 $94.5734 $96.9377 $99.3612 $101.8452 $104.3913 SREC Income $701,834 $682,638 $663,968 $645,809 $628,146 $610,966 $594,256 $578,003 $562,195 $546,819 Operating Revenue $498,154 $506,778 $515,552 $524,477 $533,557 $542,795 $552,192 $561,752 $571,477 $581,371 Total Revenue $1,199,988 $1,189,417 $1,179,520 $1,170,286 $1,161,703 $1,153,761 $1,146,448 $1,139,755 $1,133,672 $1,128,189 O&M Costs ($178,242)($181,807)($185,443)($189,152)($192,935)($196,794)($200,730)($204,744)($208,839)($213,016) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($178,242)($181,807)($185,443)($189,152)($192,935)($196,794)($200,730)($204,744)($208,839)($213,016) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($543,485)($546,572)($549,802)($553,177)($556,701)($560,375)($564,205)($568,191)($572,339)($576,650) Operating Profit $656,503 $642,845 $629,718 $617,109 $605,003 $593,385 $582,243 $571,563 $561,333 $551,540 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 2.73x 2.67x 2.62x 2.56x 2.51x 2.46x 2.42x 2.37x 2.33x 2.29x Financial Feasibility 124 10% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company 50 Year Pro Forma ⅼYears 31 through 40 Sensitivity Analysis - Rate Reduction 10.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 31 32 33 34 35 36 37 38 39 40 Energy Production (MWh)5,527 5,486 5,445 5,404 5,363 5,323 5,283 5,244 5,204 5,165 Wholesale Price of Electricity (MWh)$107.0011 $109.6761 $112.4180 $115.2285 $118.1092 $121.0619 $124.0885 $127.1907 $130.3705 $133.6297 SREC Income $531,863 $517,317 $503,168 $489,407 $476,021 $463,002 $450,339 $438,022 $426,042 $414,390 Operating Revenue $591,436 $601,675 $612,091 $622,688 $633,468 $644,435 $655,592 $666,942 $678,489 $690,235 Total Revenue $1,123,299 $1,118,992 $1,115,260 $1,112,095 $1,109,490 $1,107,438 $1,105,931 $1,104,964 $1,104,531 $1,104,625 O&M Costs ($217,276)($221,622)($226,054)($230,576)($235,187)($239,891)($244,689)($249,582)($254,574)($259,665) Inverter Replacement Cost ($147,000)($142,958)($138,915)($134,873)($130,830)($126,788)($122,745)($118,703)($114,660)($110,618) Insurance Costs ($217,276)($221,622)($226,054)($230,576)($235,187)($239,891)($244,689)($249,582)($254,574)($259,665) Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000) Total Costs ($621,553)($626,201)($631,024)($636,024)($641,204)($646,569)($652,122)($657,867)($663,808)($669,948) Operating Profit $501,746 $492,790 $484,236 $476,071 $468,286 $460,869 $453,809 $447,097 $440,723 $434,677 Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 2.08x 2.05x 2.01x 1.98x 1.95x 1.91x 1.88x 1.86x 1.83x 1.81x Financial Feasibility 125 10% Revenue Reduction Sensitivity Analysis Source: Wert-Berater Feasibility Studies, LLC and the Management of the Company 50 Year Pro Forma ⅼYears 41 through 50 Sensitivity Analysis - Rate Reduction 10.00% Point MacKenzie Solar Pro Forma (in actual dollars) Year 0 41 42 43 44 45 46 47 48 49 50 Levelized Energy Production (MWh)5,127 5,088 5,050 5,012 4,974 4,937 4,900 4,863 4,827 4,791 Energy Production (MWh) Wholesale Price of Electricity (MWh)$136.9705 $140.3947 $143.9046 $147.5022 $151.1898 $154.9695 $158.8438 $162.8149 $166.8852 $171.0574 Cost of Generation ($/kWh) SREC Income $403,057 $392,033 $381,311 $370,882 $360,738 $350,872 $341,276 $331,942 $322,863 $314,033 SREC Income Operating Revenue $702,185 $714,341 $726,708 $739,289 $752,088 $765,109 $778,355 $791,830 $805,539 $819,484 Operating Revenue Total Revenue $1,105,241 $1,106,374 $1,108,019 $1,110,171 $1,112,827 $1,115,981 $1,119,631 $1,123,772 $1,128,402 $1,133,517 Total Revenue O&M Costs ($264,859)($270,156)($275,559)($281,070)($286,692)($292,425)($298,274)($304,239)($310,324)($316,531)O&M Costs Inverter Replacement Cost ($106,575)($102,533)($98,490)($94,448)($90,405)($86,363)($82,320)($78,278)($74,235)$2,869,808 Inverter Replacement Costs Insurance Costs ($264,859)($270,156)($275,559)($281,070)($286,692)($292,425)($298,274)($304,239)($310,324)($316,531)Insurance Costs Land Lease ($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)($40,000)Land Lease Total Costs ($676,293)($682,844)($689,608)($696,588)($703,788)($711,213)($718,868)($726,756)($734,884)$2,196,746 Total Costs Operating Profit $428,949 $423,530 $418,411 $413,583 $409,038 $404,767 $400,763 $397,015 $393,518 $3,330,263 Operating Profit Loan Amount $4,095,775 Interest Rate 5.50% Amortization Period (Years) 50 Annual Payment 240,756$ $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 $240,756 Debt Service Coverage Ratio 1.78x 1.76x 1.74x 1.72x 1.70x 1.68x 1.66x 1.65x 1.63x 13.83x Financial Feasibility 126 Accounting policies The management of the Company has engaged a professional accounting firm. Availability of short-term credit The management of the Company indicated self-funding for this item. Dependency on other entities The subject project as planned is an independent solar power producer.The subject project could be considered independent. Only independence is on the electricity distribution system. Market demand forecast Regard the Independent Statistics and Analysis of the U.S.Energy Information Administration (EIA),planned additions to U.S.wind and solar capacity in 2021 and 2022 increase electricity generation from those sources in our forecast. EIA estimate that the U.S.electric power sector added 14.6 gigawatts (GW)of new wind capacity in 2020. EIA expect 17.2 GW of new wind capacity will come online in 2021 and 7.1 GW in 2022. Utility-scale solar capacity rose by an estimated 10.4 GW in 2020. Our forecast for added utility-scale solar capacity is 16.2 GW for 2021 and 20.9 GW for 2022. EIA expect significant solar capacity additions in Texas during the forecast period.In addition,in 2020,small-scale solar capacity (systems less than 1 megawatt)increased by 4.4 GW to 27.6 GW.In particular,Texas and Florida had large increases of small-scale solar capacity in 2020. EIA project that small-scale solar capacity will grow by 5.1 GW in 2021 and by 5.0 GW in 2022. Source: Wert-Berater Feasibility Studies, LLC Financial Feasibility 127 Financial Feasibility Conclusion The management of the Company has negotiated two key items:1. Land lease at $40,000 a year thereby reducing required capital costs and a 2.PPA whereas the deigned subject project is anticipated to produce 6,938MWh/year (Year 1). The DC Capacity Factor was estimated at 13.5 percent.A Degradation Factor of 0.75 percent was applied,and System Lifetime of 50-years was estimated. These key features as well as technical aspects of the subject project a verified through technical studies provide significant support for the pro forma statement. Sensitivity Analysis The sensitivity analysis was for 5 percent and 10 percent revenue reductions whereas the contracted rate was discounted.It is not likely that the contract rate will suffer discounts as indicated by EIA (Energy Information Administration)demand for electricity is increasing. These factors provide support for the revenue indication as presented in pro forma.Operating costs should be controlled carefully or reduced if possible because as presented in the Sensitivity Analysis,the Debt Service Coverage Ratio (DSCR)is impacted by reduced revenue significantly increasing the risk of loan default. Overall,the subject project is financially feasible based on the DSCR conclusions,yet it is recommended that 1.The subject project cost is reduced in an effort to borrow less money to increase the DSCR or 2. Controlled and reduced operating expenses to reduce financial risks. Financial Feasibility Reconciliation Overall,based on the market demand for increasing electricity output as indicated in the Economic Feasibility section of this report, the subject project is anticipated to be absorbed in 12-months or less.Debt Service Coverage and Net Present Value of pro forma revenue indications support a low-risk project. Source: Wert-Berater Feasibility Studies, LLC Market Feasibility 128 Management Feasibility Management Feasibility 129 Management Feasibility Analysis of the legal structure of the business or operation; ownership,board and management analysis. •History of the business or organization •Professional and educational background •Experience •Skills •Qualifications necessary to implement the project The above items were presented in the business plan overview in the Market Feasibility section of this report. The following organizational chart presents corporate structure.The remaining items are presented in the resumes of the principals. See attached resume. Source: Wert-Berater Feasibility Studies, LLC Company Organizational Chart The subject project is single owner-user and there is no Company Organizational Chart. Market Feasibility 130 Resume of the Analyst Analyst Resume 131 Donald Safranek,MSc As president and founder of Wert-Berater,Inc.,as manager of the company,Donald has provided or overseen the production of about 100 studies per year since 1998 on a wide array of project and enterprise types around the planet.He is based in Munich,Germany where he leads the branch office for Wert-Berater,Inc. Education London School of Economics –LLB Degree of Laws 2000 London School of Economics and Political Science –MSc Economics 2000 Rollins College –BA English Literature and BA Economics 1986 College Employment -Internship Lehman Brothers 1982 –1986 Asset Management real estate portfolio of $700M Appraisal Institute Courses Completed 1982 -1986 Basic Appraisal Principles Basic Appraisal Procedures National Uniform Standards of Professional Practice (USPAP)Course General Appraiser Market Analysis Real Estate Finance Statistics General Appraiser Market Analysis and Highest and Best Use Sales Comparison Approach Site Valuation and Cost Approach Income Approach parts 1 and 2 Report Writing and Case Studies Professional History 1998 to present –Wert-Berater Feasibility Studies,LLC dba Wert-Berater,Inc.– President. 1986 to 1997 French Foreign Legion Sergent-chef/Maréchal des logis-chef Platoon Leader.Deployments:Central Africa,Zaire (Congo),Cote d’Ivoire,Chad,Djibouti,French Guiana Jungle Warfare Instructor,Rwanda,Gabon,Cambodia,Sarajevo,Bosnia and Herzegovina (UN Peacekeeper),Congo-Brazzaville,Lebanon,Gulf War Iraq,and Afghanistan. Biography The depth of project and enterprise understanding and risk assessment was developed through experience at Lehman Brothers where Donald worked alongside the Hatfield Philips,Inc.team of risk advisors and asset managers whereas assets which were equity investments into a wide array of real estate projects including office,multi-and single- family subdivision and paper lots,condominium,retail,resort,hotel,air cargo,industrial, factories,distribution,ship salvage and repair,aquaculture,solar &wind energy,RV parks,truck stops,breweries,gas stations and special use repositioning and new construction projects all over the globe from the Middle East and Eastern,Central and Western Europe,Central,South,Central and North America as well as Caribbean markets. As Asset Manager keen insight and experience was developed due to hands on experience in managing projects alongside project owners.This experience led to the current feasibility study business of Wert-Berater,Inc.as risk assessment and project analysis skills were well honed.Since 1998 Wert-Berater,Inc.has provided about 2,000 feasibility studies in 700 industries and 30 sectors worldwide.See https://www.wert- berater.com/experience.html. Thank you