"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."


Lighting Glossary

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z


Quality of Light
Pertains to the distribution of luminance in a visual environment. The term is used in a positive sense and implies that all luminances contribute favorably to visual performance, visual comfort, ease of seeing, safety and esthetics for the specific visual tasks involved.

Quantity of Light
The product of the luminous flux by the time it is maintained. It is the time integral of luminous flux.

> Return to Top