Accounts

This page lists every financial account in the Tensor Cloud chart of accounts, grouped by account type and category.

Account structure overview

The chart of accounts has five main categories.

Assets

• Current assets: cash, receivables, prepaid expenses, and other short-term assets
• Non-current assets: property, plant, and equipment (PP&E), intangible assets, and long-term receivables

Liabilities

• Current liabilities: short-term payables, accrued expenses, and the current portion of debt
• Non-current liabilities: long-term debt, lease liabilities, and asset retirement obligations (ARO)

Asset retirement obligations explains how the ARO accounts are populated over an asset's life.

Equity

• Paid-in capital
• Retained earnings
• Reserves
• Distributions

Revenue

• Operating revenues: FIT, FIP, PPA, market revenues, and certificates
• Non-operating income: subsidies, interest income, and disposal gains

Expenses

• Operating expenses: depreciation, O&M, insurance, and market fees
• Cost of sales: electricity costs
• Non-operating expenses: interest, taxes, and disposal losses

Asset vs SPV level

Each account belongs to one of two levels:

• Asset level: accounts for an individual renewable energy project, such as a solar plant or a battery
• SPV level: accounts for the special purpose vehicle that owns one or more assets

This split lets you analyze each project on its own while keeping the corporate accounts at the SPV.

Account code structure

The first digit of an account code gives the account type:

• 1xxx: Assets, the resources owned by the project or SPV
• 2xxx: Liabilities, the debts and other obligations owed
• 3xxx: Equity, the ownership interest and retained earnings
• 4xxx: Revenue from operations and other sources
• 5xxx: Expenses incurred in operations

The remaining digits narrow the category further. For example:

• 1000-1499: Current assets (expected to turn into cash within one year)
• 1500-1899: Non-current assets (long-term assets and property, plant, and equipment)
• 2000-2399: Current liabilities (due within one year)
• 2400-2799: Non-current liabilities (long-term obligations)

The accumulated depreciation accounts 2501-2520 are the exception: their codes start with 2, but they are contra-asset accounts and belong to non-current assets, not liabilities.

How to use this reference

Each table below has four columns:

• Code: the account's unique number
• Name: the account name
• Type: the classification within the account category, such as Current Asset or Operating expense
• Source: whether the account is used at asset or SPV level

Assets

Current assets

Code	Name	Type	Source
1000	Asset cash	Current Asset	Asset
1001	Cash on hand	Current Asset	SPV
1010	Cash - Overhead reserve	Current Asset	Asset
1011	Cash - Sundry reserve	Current Asset	Asset
1012	Cash - ARO reserve	Current Asset	Asset
1100	FIP receivable	Current Asset	Asset
1101	FIT receivable	Current Asset	Asset
1102	PPA off-site receivable	Current Asset	Asset
1103	PPA on-site receivable	Current Asset	Asset
1104	PPA CfD receivable	Current Asset	Asset
1105	Renewable energy certificate receivable	Current Asset	Asset
1106	Imbalance receivable	Current Asset	Asset
1107	Day-ahead market revenue receivable	Current Asset	Asset
1108	Intraday market revenue receivable	Current Asset	Asset
1109	Balancing market revenue receivable	Current Asset	Asset
1110	Capacity market revenue receivable	Current Asset	Asset
1111	Accounts receivable - capex	Current Asset	Asset
1120	Accrued income	Current Asset	Asset
1121	Accrued income - capex	Current Asset	Asset
1200	Renewable energy certificates (inventory)	Current Asset	SPV
1300	Lease prepayment	Current Asset	Asset
1301	Insurance prepayment	Current Asset	Asset
1302	O&M cost prepayment	Current Asset	Asset
1303	Asset management fee prepayment	Current Asset	Asset
1304	Other prepaid expenses	Current Asset	Asset
1305	Prepaid expenses - capex	Current Asset	Asset
1310	Other receivable	Current Asset	Asset
1330	Consumption tax receivable	Current Asset	SPV
1331	Accrued output consumption tax	Current Asset	SPV
1340	Deferred tax assets	Current Asset	SPV
1341	Tax paid	Current Asset	SPV

Non-current assets

Code	Name	Type	Source
1500	Battery equipment	Non-Current Asset	Asset
1501	Battery civil work	Non-Current Asset	Asset
1502	Battery design and engineering	Non-Current Asset	Asset
1503	Battery installation	Non-Current Asset	Asset
1504	Battery interconnection	Non-Current Asset	Asset
1505	Battery land	Non-Current Asset	Asset
1506	Battery permitting	Non-Current Asset	Asset
1507	Battery project acquisition	Non-Current Asset	Asset
1508	Battery dev co costs	Non-Current Asset	Asset
1509	Battery EPC costs	Non-Current Asset	Asset
1510	Battery equipment ARO	Non-Current Asset	Asset
1511	Battery right-of-use assets (leased land)	Non-Current Asset	Asset
1512	Generation equipment	Non-Current Asset	Asset
1513	Generation civil work	Non-Current Asset	Asset
1514	Generation design and engineering	Non-Current Asset	Asset
1515	Generation installation	Non-Current Asset	Asset
1516	Generation interconnection	Non-Current Asset	Asset
1517	Generation land	Non-Current Asset	Asset
1518	Generation permitting	Non-Current Asset	Asset
1519	Generation project acquisition	Non-Current Asset	Asset
1520	Generation dev co costs	Non-Current Asset	Asset
1521	Generation EPC costs	Non-Current Asset	Asset
1522	Generation equipment ARO	Non-Current Asset	Asset
1523	Generation right-of-use assets (leased land)	Non-Current Asset	Asset
1600	Construction in progress (CIP)	Non-Current Asset	Asset
1700	Intangible assets	Non-Current Asset	Asset
1800	Lease deposit	Non-Current Asset	Asset
1801	Other non-current receivables	Non-Current Asset	Asset
1802	Other long-term prepaid expenses	Non-Current Asset	Asset
2501	Battery equipment - Accum Depreciation	Non-Current Asset	Asset
2502	Battery civil work - Accum Depreciation	Non-Current Asset	Asset
2503	Battery design and engineering - Accum Depreciation	Non-Current Asset	Asset
2504	Battery installation - Accum Depreciation	Non-Current Asset	Asset
2505	Battery interconnection - Accum Depreciation	Non-Current Asset	Asset
2506	Battery permitting - Accum Depreciation	Non-Current Asset	Asset
2507	Battery project acquisition - Accum Depreciation	Non-Current Asset	Asset
2508	Battery dev co costs - Accum Depreciation	Non-Current Asset	Asset
2509	Battery EPC costs - Accum Depreciation	Non-Current Asset	Asset
2510	Battery equipment ARO - Accum Depreciation	Non-Current Asset	Asset
2511	Generation equipment - Accum Depreciation	Non-Current Asset	Asset
2512	Generation civil work - Accum Depreciation	Non-Current Asset	Asset
2513	Generation design and engineering - Accum Depreciation	Non-Current Asset	Asset
2514	Generation installation - Accum Depreciation	Non-Current Asset	Asset
2515	Generation interconnection - Accum Depreciation	Non-Current Asset	Asset
2516	Generation permitting - Accum Depreciation	Non-Current Asset	Asset
2517	Generation project acquisition - Accum Depreciation	Non-Current Asset	Asset
2518	Generation dev co costs - Accum Depreciation	Non-Current Asset	Asset
2519	Generation EPC costs - Accum Depreciation	Non-Current Asset	Asset
2520	Generation equipment ARO - Accum Depreciation	Non-Current Asset	Asset

Liabilities

Current liabilities

Code	Name	Type	Source
2000	Accounts payable	Current Liability	Asset
2001	Accounts payable - capex	Current Liability	Asset
2010	Imbalance payable	Current Liability	Asset
2020	PPA payable	Current Liability	Asset
2030	Balancing market penalty payable	Current Liability	Asset
2040	Balancing market fees payable	Current Liability	Asset
2050	Deferred income	Current Liability	Asset
2051	Deferred income - capex	Current Liability	Asset
2100	Accrued expenses	Current Liability	Asset
2101	Accrued expenses - capex	Current Liability	Asset
2102	Lease accrual	Current Liability	Asset
2200	Loan liability - current	Current Liability	SPV
2210	Interest payable	Current Liability	SPV
2300	Decomission reserve	Current Liability	Asset
2310	Accrued input consumption tax	Current Liability	SPV
2311	Consumption tax payable	Current Liability	SPV
2321	Corporate tax payable	Current Liability	SPV
2322	Other taxes payable	Current Liability	SPV
2323	Property tax payable	Current Liability	Asset
2324	ARO - current	Current Liability	Asset

Non-current liabilities

Code	Name	Type	Source
2400	Borrowings (short-term and long-term)	Non-Current Liability	SPV
2401	Loan - non-current	Non-Current Liability	SPV
2600	Lease liabilities	Non-Current Liability	Asset
2601	Provision for maintenance	Non-Current Liability	Asset
2700	ARO - non-current	Non-Current Liability	Asset

Equity

Code	Name	Type	Source
3000	Paid-in capital	Equity	SPV
3010	Capital surplus	Equity	SPV
3100	Retained earnings	Equity	SPV
3200	Reserves	Equity	SPV
3300	Distributions	Equity	SPV

Revenue

Operating revenues

Code	Name	Type	Source
4000	FIT revenue	Operating revenues	Asset
4001	FIP revenue	Operating revenues	Asset
4002	PPA off-site revenue	Operating revenues	Asset
4003	PPA on-site revenue	Operating revenues	Asset
4004	PPA CfD revenue	Operating revenues	Asset
4005	Day-ahead market revenue	Operating revenues	Asset
4006	Intraday market revenue	Operating revenues	Asset
4007	Balancing market revenue	Operating revenues	Asset
4008	Capacity market revenue	Operating revenues	Asset
4009	Renewable energy certificate revenue	Operating revenues	Asset
4010	Imbalance revenue	Operating revenues	Asset
4200	Other operating income	Operating revenues	Asset

Non-operating income

Code	Name	Type	Source
4100	Subsidy income	Non-operating income	Asset
4300	Interest income	Non-operating income	SPV
4301	Generation equipment disposal gain	Non-operating income	Asset
4302	Battery equipment disposal gain	Non-operating income	Asset
4303	Land disposal gain	Non-operating income	Asset
4400	Other non-operating income	Non-operating income	SPV

Expenses

Depreciation

Code	Name	Type	Source
5000	Battery equipment - Depreciation	Operating expense	Asset
5001	Battery civil work - Depreciation	Operating expense	Asset
5002	Battery design and engineering - Depreciation	Operating expense	Asset
5003	Battery installation - Depreciation	Operating expense	Asset
5004	Battery interconnection - Depreciation	Operating expense	Asset
5005	Battery permitting - Depreciation	Operating expense	Asset
5006	Battery project acquisition - Depreciation	Operating expense	Asset
5007	Battery dev co costs - Depreciation	Operating expense	Asset
5008	Battery EPC costs - Depreciation	Operating expense	Asset
5009	Battery right-of-use assets (leased land)	Operating expense	Asset
5010	Generation equipment - Depreciation	Operating expense	Asset
5011	Generation civil work - Depreciation	Operating expense	Asset
5012	Generation design and engineering - Depreciation	Operating expense	Asset
5013	Generation installation - Depreciation	Operating expense	Asset
5014	Generation interconnection - Depreciation	Operating expense	Asset
5015	Generation permitting - Depreciation	Operating expense	Asset
5016	Generation project acquisition - Depreciation	Operating expense	Asset
5017	Generation dev co costs - Depreciation	Operating expense	Asset
5018	Generation EPC costs - Depreciation	Operating expense	Asset
5019	Generation right-of-use assets (leased land)	Operating expense	Asset
5020	Accretion expense	Operating expense	Asset
5021	Battery equipment ARO - Depreciation	Operating expense	Asset
5022	Generation equipment ARO - Depreciation	Operating expense	Asset

Cost of sales

Code	Name	Type	Source
5100	Grid electricity cost	Cost of sales	Asset
5101	Solar electricity cost	Cost of sales	Asset
5102	Other cost of sales	Cost of sales	Asset

Operating expenses

Code	Name	Type	Source
5200	O&M cost	Operating expense	Asset
5201	Repair cost	Operating expense	Asset
5202	Hardware replacement cost	Operating expense	Asset
5203	Insurance cost	Operating expense	Asset
5204	Aggregation cost	Operating expense	Asset
5205	Asset management fees	Operating expense	Asset
5206	Land lease - amortization expense	Operating expense	Asset
5207	Land lease cost	Operating expense	Asset
5208	Electricity cost	Operating expense	Asset
5209	Telecommunication expenses	Operating expense	Asset
5210	Wheeling cost	Operating expense	Asset
5211	Day ahead market fee	Operating expense	Asset
5212	Intraday market fee	Operating expense	Asset
5213	Balancing market fee	Operating expense	Asset
5214	Balancing market penalty cost	Operating expense	Asset
5215	Consumables cost	Operating expense	Asset
5216	Imbalance cost	Operating expense	Asset
5217	PPA CfD cost	Operating expense	Asset
5218	Decommission reserve cost	Operating expense	Asset
5219	Sundry expenses	Operating expense	Asset
5220	Property tax	Operating expense	Asset
5221	Electricity business tax	Operating expense	Asset
5300	Accounting cost	Operating expense	SPV
5301	Legal cost	Operating expense	SPV
5302	Software cost	Operating expense	SPV
5303	Other SPV operating expenses	Operating expense	SPV
5304	Start-up costs	Operating expense	SPV
5305	Due diligence costs	Operating expense	SPV
5306	Professional fees	Operating expense	SPV
5307	Generation equipment disposal expense	Operating expense	Asset
5308	Battery equipment disposal expense	Operating expense	Asset
5404	Administrative expenses	Operating expense	SPV
5405	Loan origination fees	Operating expense	SPV
5407	Upfront fees	Operating expense	SPV

Non-operating expenses

Code	Name	Type	Source
5400	Finance lease interest	Non-operating expense	Asset
5401	Interest expense	Non-operating expense	SPV
5402	Land disposal expense	Non-operating expense	Asset
5403	Land disposal loss	Non-operating expense	Asset
5406	Other non-operating expenses	Non-operating expense	SPV
5408	Generation equipment disposal loss	Non-operating expense	Asset
5409	Battery equipment disposal loss	Non-operating expense	Asset
5900	Corporate tax	Non-operating expense	SPV
5901	Corporate tax adjustment	Non-operating expense	SPV

Retained earnings brought forward

Retained earnings carried over from prior periods appear as a separate line without an account code:

Code	Name	Type	Source
None	Retained earnings b/f	Equity	SPV