Manufacturing
Inventory valuation, cost accounting, capital allowances and an input tax credit chain that runs across states.
Industries
Energy & Renewables
Long-term power purchase agreements, project finance covenants, accelerated allowances and open access compliance.
Overview
Renewable projects are financed against a contracted revenue stream, so the accounting and the covenant reporting both follow the power purchase agreement. Regulatory change in tariffs and open access rules can alter project economics mid-life.
What comes up
Issues we are asked about
- Power purchase agreement revenue recognition and receivable ageing
- Project finance covenants and lender reporting
- Capital allowances, incentives and their reversal conditions
- Open access, banking and wheeling compliance
- Decommissioning and asset restoration provisions
Other sectors
Also frequently asked about
Technology & SaaS
Revenue recognition over time, export of services, ESOP accounting and cross-border withholding.
Financial Services
Regulatory reporting, expected credit loss, capital adequacy and a control environment under close supervision.
Advice for energy & renewables
Tell us what you are dealing with and we will point you to the person who knows the sector.