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

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LevelTen Energy

LevelTen Energy is the leading provider of transaction infrastructure for the renewable energy economy. The platform delivers buyers, sellers, advisors, and financiers the automation software, data management, and standardized contracts needed to facilitate faster, safer renewable energy transactions. LevelTen’s marketplace of renewable energy power purchase agreements is the world’s largest, with more than 4,000 pricing offers spanning 21 countries in North America and Europe. LevelTen’s CFO-Ready Analytics™ automatically calculate more than a billion data points every day, providing buyers and advisors with leading-edge, real-time risk and value insights at modern market scale. Together, LevelTen and its partners share #OneGoal to accelerate the clean energy transition

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