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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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Rapid Start Circuit
A fluorescent lamp-ballast circuit that utilizes continuous cathode heating, while the system is energized, to start and maintain lamp light output at efficient levels. Rapid start ballasts may be either electromagnetic, electronic or of hybrid designs. Full-range fluorescent lamp dimming is only possible with rapid start systems.

Rapid Start Lamp
Fluorescent lamp that requires filament heating before igniting and producing light.

Rated Lamp Life
For most lamp types, rated lamp life is the length of time of a statistically large sample between first use and the point when 50% of the lamps have died. It is possible to define "useful life" of a lamp based on practical considerations involving lumen depreciation and color shift.

Reflector Lamp (R)
A light source with a built-in reflecting surface. Sometimes, the term is used to refer specifically to blown bulbs like the R and ER lamps; at other times, it includes all reflectorized lamps like PAR and MR.

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