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Best Practices at the End of the Photovoltaic System Performance Period

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This article comprehensively addresses the multifaceted considerations surrounding the end-of-performance period for photovoltaic (PV) systems. It delves into strategic planning for responsible and sustainable dissolution of PV systems, offering alternatives like contract extensions, refurbishment, repowering, and decommissioning, all while highlighting the significance of early planning, legal, technical, and tax advice. The piece underscores the importance of sustainable practices, providing recommendations to manage environmental impact efficiently. It outlines the influence of regulatory compliance on PV system end-of-life decisions, exploring key regulations and compliance measures, including Resource Conservation and Recovery Act (RCRA) considerations. Additionally, the article delves into tax-related complexities, such as the Investment Tax Credit (ITC) and depreciation benefits, and offers financial scenarios comparing various end-of-performance alternatives. It stresses the need to incorporate these considerations into decision-making processes and long-term planning within the PV industry.

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