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"The information on this website is meant to provide a general overview of the tax provisions for the interim rules of lighting systems listed in the Energy Policy Act of 2005. In all cases the services of a professional tax accountant should be retained to determine the specific tax treatment appropriate for your company. Requirements for lighting levels and controls, in accordance with EPAct 2005, must also be satisfied for eligibility. Rexel will not, in any way, accept any liability for decisions made based on the contents of this preliminary explanation."

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Ballast
An auxiliary piece of equipment required to start and to properly control the flow of current to gas discharge light sources such as fluorescent and high intensity discharge (HID) lamps.

Ballast Cycling
Undesirable condition under which the ballast turns lamps on and off (cycles) due to the overheating of the thermal switch inside the ballast. This may be due to incorrect lamps, improper voltage being supplied, high ambient temperature around the fixture, or the early stage of ballast failure.

Ballast Efficacy Factor (BEF)
Measure used to compare various lighting systems based upon light output and power input. Higher BEF is favorable. BEF = Ballast Factor x 100 / Input Watts

Ballast Factor (BF)
This is the percentage of a lamp's rated lumen output that can be expected when operated on a specific, commercially available ballast. For example, a ballast with a ballast factor of 0.93 will result in the lamp's emitting 93% of its rated lumen output. A ballast with a lower BF results in less light output and also generally consumes less power.

Ballast Noise "Hum"
Sound made by operating Core & Coil assemblies in both electromagnetic and electronic ballasts, generated by the vibration of laminations in the electromagnetic field that transforms the voltage and current used by discharge lamps. The sound made by high frequency electronic ballasts is lower and any noise made by models with electronic power factor correction circuits is inaudible.

Ballast Losses
Power that is supplied to the ballast but is not converted into light energy.

Ballast Regulation
The ability of a ballast to control lamp wattage (and therefore light output) when subject to changes in line voltage.

Bayonet
A style of bulb base which uses keyways instead of threads to connect the bulb to the fixture base. The bulb is locked in place by pushing it down and turning it clockwise.

Beam Angle
The angular dimension of the cone of light from reflectorized lamps (such as R and PAR types) encompassing the central part of the beam out to the angle where the intensity is 50% of maximum. See also Field Angle.

Beam Spread
(in any plane) the angle between the two directions in the plane in which the candlepower is equal to a stated percent (usually ten percent) of the maximum candlepower in the beam.

Bin
In LED's, the systematic dividing of distribution of performance parameters (Flux, Color or CCT, and Vf) in to smaller groups that meet aesthetic requirements of the assembly.

Binning
In LED's, the subdivision of the manufactured "distribution" into bins common operating parts (color, flux, forward voltage).

Bi-Pin
This is the typical base for a fluorescent tube of 1 to 4 feet in length. It consists of 2 prong contacts which connect into the fixture. Medium bi-pins are used with type T-8 and T-12 tubular fluorescent lamps, and miniature bi-pins are used for tubular T-5 fluorescent lamps.

Bottom Exit
A configuration with leads or a wire-trap on the bottom or base of the ballast. This type of Configuration is usually used when the ballast is mounted on to a junction box plate.

Brightness
See Luminance

Burn-in test
Test performed on electronic product that simulates conditions encountered in actual operation to weed out initial failures.

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