Reference Data

Capital Stack Library

Layer eligibility rules, secured-vs-probabilistic posture, and sample documentation. Edit rights restricted to Stewards. Layer rules apply at the Proforma gate.

Bonus Depreciation

100% bonus depreciation for qualified assets placed in service after Jan 19, 2025

Secured

Eligibility rules

·Qualified asset categorization at deployment
·K-1 flow-through to accredited investors

Local Incentive

30C alternative fuel infrastructure credit (deadline June 30, 2026)

Probabilistic

Eligibility rules

·Asset placed in service before deadline
·Census tract eligibility

Lcfs State Ev

California LCFS credit generation

Probabilistic

Eligibility rules

·Site located in California
·Approved pathway registration

Utility Make Ready

Utility make-ready program (e.g., EMSP)

Probabilistic

Eligibility rules

·Service territory enrollment
·Project meets program criteria