The new 2018 tax reform bill allows business/building owners to now take the MACRS depreciation in year 1 versus over 5 in addition to the tax credit. The MACRS depreciation represents approximately another 25% discount on the gross price of the system. That’s a total buy down of about 55% with both. The average break even time is about 4.5 years versus about 7 years for residential.
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