Federal Court Rejects DCF Method, Adopts Cost Approach for Renewable Energy Tax Credit Basis in Alta Wind Case
On 8 July 2026, the United States Court of Federal Claims issued its long-awaited post-trial decision in Alta Wind I Owner Lessor C v. United States...
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Court of Federal Claims Issues Decision in Alta Wind- Cost Approach Used to Determine Eligible Basis for Renewable Energy Tax Credits
Executive Summary On 8 July 2026, the United States Court of Federal Claims issued its long-awaited post-trial decision in Alta Wind I Owner
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Court rules cost approach governs Section 1603 FMV in Alta Wind, rejecting discounted cash flow but leaving room for income-approach cases.
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