Daniel Lynch
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Articles by Daniel Lynch
The Impact Of The ASC 842 Lease Accounting Standards On A Toll Agreement For Stand-Alone BESS
Akin Gump Strauss Hauer & Feld LLP are most popular: within Litigation and Mediation & Arbitration topic(s) in Asia The Financial Accounting Standards Board's (FASB) recent lease accounting standards (ASC 842) are impacting toll agreements for stand-alone battery energy storage systems (BESS).
The Impact of the ASC 842 Lease Accounting Standards on a Toll Agreement for Stand-Alone BESS | JD Supra
[co-author: Erika Mitsuishi] Introduction The Financial Accounting Standards Board’s (FASB) recent lease accounting standards (ASC 842) are impacting toll agreements for stand-alone battery energy storage systems (BESS). These standards require offtakers (lessees) to recognize assets and liabilities arising from an operating lease with a term greater than 12 months, which affects the lessees’ initial measurement of the lease liability.
The Impact of the ASC 842 Lease Accounting Standards on a Toll Agreement for Stand-Alone BESS
Introduction The Financial Accounting Standards Board’s (FASB) recent lease accounting standards (ASC 842) are impacting toll agreements for stand-alone battery energy storage systems (BESS). These standards require offtakers (lessees) to recognize assets and liabilities arising from an operating lease with a term greater than 12 months, which affects the lessees’ initial measurement of the lease liability.
Navigating The Evolving Landscape Of Corporate PPAs (Video)
Akin Gump Strauss Hauer & Feld LLP are most popular: within Litigation and Mediation & Arbitration topic(s) We are pleased to share the program materials and a recording of Akin's recently presented webinar, "Navigating the Evolving Landscape of Corporate PPAs." The dynamic discussion explored the latest trends in direct energy procurement, including behind-the-meter projects, near-site generation and virtual transactions.
Navigating the Evolving Landscape of Corporate PPAs
By: Vanessa Richelle Wilson, Daniel Lynch, Matt Rountree We are pleased to share the program materials and a recording of Akin’s recently presented webinar, “Navigating the Evolving Landscape of Corporate PPAs.” The dynamic discussion explored the latest trends in direct energy procurement, including behind-the-meter projects, near-site generation and virtual transactions.
Trends In The US Corporate PPA Market - Direct Energy Procurement By Commercial And Industrial Buyers Has Become A Necessity Rather Than An Election
Akin Gump Strauss Hauer & Feld LLP are most popular: within Criminal Law topic(s) The market for the direct procurement of energy by commercial and industrial buyers has been active in the U.S. for a decade. In years past, buyers often engaged in such purchases on a voluntary basis to achieve their goals to use renewable energy. These days, C&I buyers are turning to direct procurement or self-supply to obtain a reliable source of energy.
Raleigh breaks Mantle’s switch-hitter record, ties Griffey’s Mariners record with 55th and 56th HRs
KANSAS CITY, Mo. (AP) — Cal Raleigh broke Mickey Mantle’s record for homers by a switch-hitter and tied the Mariners record set by Ken Griffey Jr. when the Seattle star hit his 55th and 56th of the season in consecutive at-bats against the Royals on Tuesday night. Raleigh doubled in his first at-bat on a hot, humid night in Kansas City.
Nitration of deactivated aromatic compounds using Lithium nitrate
As crucial organic compounds and synthetic precursors, nitroarenes have played a significantly important role in dyes [1], materials [2], pesticides [3], explosives [4], and pharmaceuticals [5]. Electrophilic nitration is one of the most important chemical reactions in making nitro aromatic compounds [[6], [7], [8]].
Family claims scam exposes loophole in holiday site
A family that was targeted by scammers fear their experience has exposed a security loophole in an online travel agent's booking platform. Marion Tyler, from County Antrim, unwittingly called a scam number when attempting to phone loveholidays about a booking and then shared details that allowed fraudsters to access her account. Later, when trying to resolve the issue, Ms Tyler's daughter-in-law found she could access her mother's account even after log in details had been changed.
The Strange Triumph of a Broken America
By all appearances, the United States is a mess. Two-thirds of Americans believe the country is on the wrong track, and nearly 70 percent rate the economy as “not good” or “poor.” Public trust in government has fallen by half, from 40 percent in 2000 to just 20 percent today. Love of country is fading, too, with only 38 percent of Americans now saying patriotism is “very important” to them, down from 70 percent in 2000.
The Strange Triumph of a Broken America: Why Power Abroad Comes With …
By all appearances, the United States is a mess. Two-thirds of Americans believe the country is on the wrong track, and nearly 70 percent rate the economy as “not good” or “poor.” Public trust in government has fallen by half, from 40 percent in 2000 to just 20 percent today. Love of country is fading, too, with only 38 percent of Americans now saying patriotism is “very important” to them, down from 70 percent in 2000.
Factors Influencing Postoperative Inpatient Rehabilitation Requirement After Surgical Intervention for Isolated Hip Fracture: A Multicenter Study
1 Introduction Hip fractures have traditionally been associated with negative outcomes in the orthopedic literature [1]. As we expect the incidence of hip fractures to exceed 6 million across the world per year in the next 25 years, these injuries and their ramifications are something to pay close attention to [1-4].
Royals right-hander Brady Singer a late scratch at Minnesota because of illness
About 1 minute reading time. MINNEAPOLIS (AP) — The Kansas City Royals scratched starting right-handed pitcher Brady Singer from the lineup because of illness less than three hours before their afternoon game at Minnesota on Thursday. “He just didn’t have a good night’s sleep (Tuesday night), just didn’t feel well, was up during the night — it’s the typical illness that everybody deals with,” Royals manager Matt Quatraro said.
Royals RHP Brady Singer a late scratch at Minnesota because of illness
About 1 minute reading time. MINNEAPOLIS (AP) — The Kansas City Royals scratched starting right-handed pitcher Brady Singer from the lineup because of illness less than three hours before their afternoon game at Minnesota on Thursday. “He just didn’t have a good night’s sleep (Tuesday night), just didn’t feel well, was up during the night — it’s the typical illness that everybody deals with,” Royals manager Matt Quatraro said.
IRS Issues Proposed Rules on New Tech-Neutral Clean Energy PTC and ITC
On May 29, 2024, the Internal Revenue Service (IRS) and the Department of Treasury issued proposed regulations (REG-119283-23) addressing the new technology neutral clean electricity production tax credit (PTC) in section 45Y and the clean electricity investment tax credit (ITC) in section 48E, each of which was designed to become available for projects that are placed in service after December 31, 2024, when their corresponding predecessors (sections 45 and 48, respectively) generally expire.
IRS Updates PTC and ITC Domestic Content Bonus Guidance
On May 16, 2024, the Internal Revenue Service (IRS) issued further guidance (Notice 2024-41, the Additional Notice) intended to provide clarity and certainty surrounding the domestic content1 bonus credit by (among other changes) adding a new elective safe harbor designed to make it easier for taxpayers to establish that they qualify for the bonus amount, which is only available for certain of the clean energy production and investment tax credits (PTC and ITC) added or amended by the...
Proposed Clean Hydrogen Guidance: Limitations on Credit Availability for Green Hydrogen Projects and Paths Forward
Guidance recently issued by the Department of the Treasury and the Internal Revenue Service (IRS) in proposed regulations (REG-117631-23) will (if held to be final) have a significant impact on green hydrogen projects in the United States. The proposed regulations include a very restrictive interpretation of what types of renewable energy must be used by a hydrogen-producing facility for the resulting hydrogen to qualify for the Section 45V hydrogen production tax credit.
Proposed Clean Hydrogen Guidance: Limitations on Credit Availability for Green Hydrogen Projects and Paths Forward
Guidance recently issued by the Department of the Treasury and the Internal Revenue Service (IRS) in proposed regulations (REG-117631-23) will (if held to be final) have a significant impact on green hydrogen projects in the United States. The proposed regulations include a very restrictive interpretation of what types of renewable energy must be used by a hydrogen-producing facility for the resulting hydrogen to qualify for the Section 45V hydrogen production tax credit.
Proposed Regulations for Low-Income Community Solar/Wind Tax Credit Introduce New Priority Criteria
On May 31, the Treasury Department issued proposed regulations (REG-110412-23) detailing how small solar and wind facilities located in or connected to low-income communities (LIC) can qualify for the so-called Low-Income Communities Bonus Energy Investment Credit Program (the Program, which is memorialized in Tax Code Section 48(e) and was established by the Inflation Reduction Act of 2022).
The End of China's Rise
Sign in and save to read later Print this article Share on Twitter Share on Facebook Get a link Page url Request Reprint Permissions Over the past three months, uncertainty over the course of Chinese development has intensified, with a steady flow of mostly bad economic news: yet another plunge in the stock market, which was already crumbling and kept afloat only by massive state intervention; mounting corporate debt; and a hemorrhaging of foreign exchange reserves, to name a few.
Issues Affecting Sustainable Finance in 2022 | JD Supra
[co-author: Charles Edward Smith] If, as they say, past is prologue, then boards of directors in the United States should follow closely lessons learned by their European and British counterparts when it comes to the potential role sustainable finance plays in relation to financing the long-term strategic objectives of U.S. companies across all sectors of the economy.
Issues Affecting Sustainable Finance In 2022
United States: Issues Affecting Sustainable Finance In 2022 17 March 2022 by Amy Kennedy , Ezra Zahabi , Daniel Lynch and EricL. Muñoz Akin Gump Strauss Hauer & Feld LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Why Must The Project Company Only Sell Its Power Into The Wholesale Market In A VPPA?
United States: Why Must The Project Company Only Sell Its Power Into The Wholesale Market In A VPPA? 17 March 2022 Akin Gump Strauss Hauer & Feld LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. A common question for commercial and industrial (C&I) offtakers is why there's a covenant that the Project Company must sell all of the power it is financially settling with the C&I customer into the wholesale market.
Why Must the Project Company Only Sell Its Power into the Wholesale Market in a VPPA? | JD Supra
A common question for commercial and industrial (C&I) offtakers is why there’s a covenant that the Project Company must sell all of the power it is financially settling with the C&I customer into the wholesale market. A Virtual PPA (a VPPA) is an agreement with the C&I customer and Project Company that provides for a financial settlement against the wholesale price of electricity.
Texas Hedging: Why Did Some Projects Emerge Unharmed While Others Are in Trouble? | JD Supra
The winter storm in Texas last month altered perceptions of the Texas electricity market (not to mention the heavy toll it took on the residents of Texas), including the reputation of renewable energy hedges. However, not all hedges are created alike, and whether a renewable energy project was financially jeopardized by the recent Texas storms or whether it saw minimal impact depends on the type of hedge that facility entered into well before the storm hit.
Texas Hedging: Why Did Some Projects Emerge Unharmed While Others Are In Trouble? - Energy and Natural Resources - United States
United States: Texas Hedging: Why Did Some Projects Emerge Unharmed While Others Are In Trouble? 23 March 2021 Akin Gump Strauss Hauer & Feld LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. The winter storm in Texas last month altered perceptions of the Texas electricity market (not to mention the heavy toll it took on the residents of Texas), including the reputation of renewable energy hedges.
Covid-19 And Green Government Initiatives Dominate At UT Annual Renewable Energy Conference
United States: Covid-19 And Green Government Initiatives Dominate At UT Annual Renewable Energy Conference 22 February 2021 by Matthew A. Kapinos , J. Hayden Harms and Daniel Lynch Akin Gump Strauss Hauer & Feld LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. The University of Texas School of Law hosted—and Akin Gump co-sponsored the 16th Annual Renewable Energy Law Conference.
Biden's Green Infrastructure Policies Will Create Winners And Losers Across The U.S. Economy
United States: Biden's Green Infrastructure Policies Will Create Winners And Losers Across The U.S. Economy 22 February 2021 by David H. Quigley , Matthew A. Kapinos , J. Hayden Harms , Daniel Lynch , Christopher Treanor , Kenneth J. Markowitz , John B. Lyman , Bryan Williamson and Meaghan Jennison Akin Gump Strauss Hauer & Feld LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Industry Updates from the UT Renewable Energy Law Conference | JD Supra
Akin Gump recently co-sponsored the 16th Annual Renewable Energy Law Conference, presented by The University of Texas School of Law and The Oil, Gas and Energy Resources Law Section of the State Bar of Texas. Due to COVID-19 restrictions, the conference was held virtually, which appeared to be very highly attended. Conference Highlights: Akin Gump Counsel Hayden Harms served as Presiding Officer for the Tuesday afternoon presentations.
Changes To EMIR Reporting Responsibilities From 18 June 2020 – Key Considerations - Finance and Banking - United States
To print this article, all you need is to be registered or login on Mondaq.com. Derivatives reporting responsibilities under the European Market Infrastructure Regulation (EMIR) will change from 18 June 20201, as (i) alternative investment fund managers (AIFMs) will become responsible for reporting for their alternative investment funds (AIFs); and (ii) entities which are “financial counterparties” (FCs) will become responsible for reporting for their “NFC- entities”.
Changes to EMIR Reporting Responsibilities from 18 June 2020 – Key Considerations | JD Supra
Derivatives reporting responsibilities under the European Market Infrastructure Regulation (EMIR) will change from 18 June 20201, as (i) alternative investment fund managers (AIFMs) will become responsible for reporting for their alternative investment funds (AIFs); and (ii) entities which are “financial counterparties” (FCs) will become responsible for reporting for their “NFC- entities”.
Covid-19 Resources
This page and the associated pages are a list of resources that may prove useful to members, photographers and small business owners. Whilst the world is experiencing turbulent times during the Covid 19 pandemic The BPPA will try to offer as much support and advice to our members as we can. Anything that we do share will have been checked before posting but, given the fast-moving nature of the crisis, we cannot promise that everything we post is as up-to-date as we would like it to be.
Trump Provokes China With a New Taiwan Policy
On Friday, U.S. President Donald Trump signed into law the Taiwan Travel Act, a bill that gives the president political cover to significantly shift U.S. policy toward Taiwan in a manner that would deeply rile Beijing.
Review: One for the Road at the Gate Theatre, Dublin - Exeunt Magazine
There is a peculiar technique used by Nicholas (Owen Roe), the ruthless interrogator in this staging of Harold Pinter’s one-act play from 1984. He extends his little and big fingers from a closed fist and waves them in front of his prisoner’s face, dragging their eyes along with them. It’s the first gesture in a battle to assert domination over another soul. Who knew the final part of the Gate’s Beckett Friel Pinter Festival would also be the theatre’s most overtly political work in some time?
The End of China's Rise
Over the past three months, uncertainty over the course of Chinese development has intensified, with a steady flow of mostly bad economic news: yet another plunge in the stock market, which was already crumbling and kept afloat only by massive state intervention; mounting corporate debt; and a hemorrhaging of foreign exchange reserves, to name a few. The reality is that China is staring economic stagnation in the face, and the ruling Chinese Communist Party (CCP) is panicking.
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