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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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Field 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 10% of maximum. See Beam Angle.

Filament
Coated coil of special wire that emits electrons or light when heated.

Filament Voltage
Voltage applied to heat the lamp filament coil. Also called electrode or filament heating.

Filter
Functional grouping that limits interference feedback into the power source and protests internal ballast components.

5-Tap (Five-Tap)
Feature within a ballast which gives you a choice of 5 different input voltages.

Fluorescence
Emission of visible light by the absorption of energy from another source.

Fluorescent Lamp
A high efficiency lamp utilizing an electric discharge through low pressure mercury vapor to produce ultra-violet (UV) energy. The UV excites phosphor materials applied as a thin layer on the inside of a glass tube which makes up the structure of the lamp. The phosphors transform the UV to visible light.

Footcandles (fc)
Measure of light level on a surface that is being illuminated. One footcandle is equal to one lumen per square foot. See also Lux.

Frequency
Rate of alteration in an AC current. Expressed in cycles per second or Hertz (Hz).

Feedback Signal
A feedback signal, or control signal, regulates power through the LED driver to produce various effects in LEDs.

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