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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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Efficacy
efficiency of a light source expressed in lumens per watt (LPW or lm/W). Also see Luminous Efficacy

Electrical Testing Laboratory (ETL)
Independent electrical testing laboratory, which performs ballast testing.

Electromagnetic Ballast
A ballast that, with the aid of electronic components converts 60 Hz. input voltage and current to high frequency (20 kHz to 60 kHz.) to operate fluorescent and high intensity discharge (HID) lamps.

Electromagnetic Spectrum
A continuum of electric and magnetic radiation that can be characterized by wavelength or frequency. Visible light encompasses a small part of the electromagnetic spectrum in the region from about 380 nanometers (violet) to 770 nanometers (red) by wavelength.

Electronic Ballast
A short name for a fluorescent high frequency electronic ballast. Electronic ballasts use solid state electronic components and typically operate fluorescent lamps at frequencies in the range of 25-35 kHz. The benefits are: increased lamp efficacy, reduced ballast losses and lighter, smaller ballasts compared to electromagnetic ballasts. Electronic ballasts may also be used with HID (high intensity discharge) lamps.

Elliptical Reflector (ER) Lamp
An incandescent lamp with a built-in elliptically-shaped reflecting surface. This shape produces a focal point directly in front of the lamp which reduces the light absorption in some types of luminaires. It is particularly effective at increasing the efficacy of baffled downlights.

Emitter
The electrode in a transistor where electrons originate

Energy
A measure of work done by an electrical system over a given period of time, often expressed in kilowatt-hours (kWh).

Energy Policy Act (EPAct)
Comprehensive energy legislation passed by the U. S. Congress in 1992 and significantly overhauled in 2005. Covers energy generation, transmission, distribution and energy efficiency. Three major systems include: Interior Lighting, HVAC/Hot Water and Building Envelope. Rewards improvements over ASHRAE 90.1-2001 standard by offering one-time tax deductions on capital investment for energy efficient systems put in service January 1, 2006 — December 31, 2007.

ESCO
Energy Saving Service Company

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