Accounting Considerations for Independent Power Producers and their Investors

Accounting Considerations for Independent Power P...

The South African energy industry is being transformed by the Department of Energy’s (DoE) Independent Power Producer Procurement Programme (IPP Programme).

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Many power purchase agreements (PPAs) have been signed between Eskom and Independent power producers (IPPs) and many more are expected to be.

The energy generated by the IPPs supplements the energy generated by Eskom.

The IPP Programme participants face unique accounting challenges. This publication highlights some of the major accounting considerations for IPPs and their investors.

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