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Corporate Accounting Considerations for Virtual Power Purchase Agreements

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

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

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

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

LevelTen Energy

LevelTen Energy is the leading provider of renewable transaction infrastructure, delivering the marketplaces, software, automated analytics, and expertise required to accelerate clean energy transactions. The LevelTen Platform is the world’s largest online hub for renewable energy buyers, sellers, advisors, asset owners and financiers. The Platform includes the LevelTen Energy Marketplace, which delivers access to more than 4,500 power purchase agreement price offers spanning 28 countries in North America and Europe. It also includes the LevelTen Asset Marketplace, which brings together over 800 renewable energy project developers and owners, and delivers the online tools and expertise they need to buy, sell and finance assets quickly. Together, LevelTen and its partners share #OneGoal to accelerate the energy transition.