oEPA
GREEN
POWER
PARTNERSHIP"
Aligning Green Power Partners with New Renewable Energy Projects
Pilot Project Summary
Please return the completed summary via email to Blaine Collison, Green Power Partnership Director,
collison.blaine@epa.gov / 202-343-9139
Project Name: Sugar Creek Wind Project
Developer Name: Akuo Energy USA, Inc.
Renewable Energy Type: Wind Energy
Total Planned Megawatt (MW) Size:	Phase I: 50 MW	Phase II: 150MW
Project Location: Montgomery County, Indiana
Is the project permitted?:
No, in process
If not, what is the permit status?:
The project is in late-stage development and has received a consistently high level of
support from county officials. Environmental studies, including wetlands, cultural, and
bird, and bat surveys, will be complete by the fall of this year. Negotiations have
already begun with the county regarding the various agreements that must be agreed
upon prior to county approval, such as road use and decommissioning plans, and it is
anticipated that this process will be complete within the next 6 months.
What is the status of the project's site?:
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The site is fully under Developer control, with long-term lease options ready for
immediate execution and recorded for a 45-year term.

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Have land leases been filed with the county?:
Yes.
What is the status of interconnection, and have system impact and facility studies been completed?
(Distribution or transmission level projects are both eligible):
System Impact and Facility Studies are complete. The project is located within the
Midwest Independent System Operator territory. We anticipate entering the System
Planning & Analysis phase of the interconnection process and refreshing the Facility
Study by the end of June, when the transition period is complete and queue reform is
enacted. As soon as the final project milestones have been completed, the project will
enter the Definitive Planning Phase, which will lead to Generator Interconnection
Agreement within approximately 12 months.
Does the transmission owner (TO) or independent system operator (ISO) have a process to study the
project's impact on the local or regional grid and the subsequent cost to interconnect?:
Yes. MISO has a process to study the project's impacts on their grid and the
subsequent interconnection upgrades and costs. The project will inject into MISO via
the transmission owner Duke Energy. The project has already been studied by both the
TO and MISO.
What is the status of the Environmental Impact Statement?:
The project will complete all environmental studies, including wetland, cultural, and
bird, and bat surveys, by the fall of this year. We are in preliminary discussions with the
state and federal agencies regarding project impacts, but based on our experience
with previous projects we anticipate achieving either a Technical Assistance Letter or
Incidental Take Permit once the environmental studies are complete. Additionally,
given our extensive avoidance measures during project siting, we anticipate that the
NEPA process will only require an EA leading to a FONSI, and not an EIS.
Is any element of the project - technology or other - experimental or pilot-phase?:
No. The project is using commercial-grade, utility-scale wind turbines manufactured in
accordance with international standards.

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What is the long- and short-term operations program of the project? Does the renewable energy
technology manufacturer have a technical support team locally available?:
Although the turbine model has not been finalized, it is guaranteed that the project will
utilize a major utility-scale wind turbine manufacturer, with significant installed capacity
in the US. As is standard, the turbines will be under manufacturer's warranty for two
years after construction, and will be operated onsite by full-time manufacturer
Operations & Maintenance technicians. Thereafter, the project will either elect to
extend the manufacturer's O&M agreement, or contract a reputable 3rd party O&M
contractor through the end of the life of the project.
For wind projects, has a meteorological tower been installed? If yes, when was the tower installed
and how much data has been collected?:
Yes. Four met towers have been installed and two are currently operating. A 60m and
80m met tower were revamped in the spring of 2010 and have consistently collected
data since installation. The project has over 3 years' worth of data for the site.
Who has analyzed the data and what is that person's experience with respect to projects that have
actually been financed?:
The data has been analyzed in partnership with Hatch Associates, one of the world's
leading providers of renewable energy solutions to developers, investors, utilities, and
governments. Akuo Energy has contracted Hatch to perform met tower installation,
data acquisition and QA/QC, monthly reporting, and the preparation of bankable
wind resource assessment report including net energy yield and uncertainty analysis.
Over 3 years of data measurement Hatch has achieved a 99% data recovery rate
which is excellent by industry standards.
Can the turbine manufacturer be financed through "traditional" tax equity and debt in the U.S.?:
Yes, the turbine manufacturer is a leading supplier to the US wind industry, with a proven
track record of performance internationally.
Provide a short summary of how you view project finance and structure/ownership:
Akuo intends to structure the projects on a non-recourse project finance basis. The
planned structure is a Tax Equity Flip structure, through either a Partnership or a single
lease investor, depending on what is most optimal for the project.

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In a typical Tax Equity Partnership, the Tax Equity Investor and the Sponsor form a
Partnership designed to provide all the tax benefits to the Tax Equity Investor. A
division of the cash distributions provides the Tax Equity Investor with its agreed
return, consistent with optimal tax efficiency. . The partnerships are designed
such that , in the base case, once the tax benefits inherent in a project have
been effectively monetized and the tax equity investor has reached its target
after-tax yield, the tax equity's share of taxable income and cash distributions
"flip" down to a minority percentage.
In the Sale\Leasebacks structure, the Sponsor sells the Project to a Lessor
beneficially owned by the Tax Equity Investor for 100% of its Fair Market Value at
COD and simultaneously leases the Project back for a term. The Sponsor will use
the proceeds to create rent and O&M reserves, and to prepay a portion of the
rent due under the Lease. The rentals under the Lease are optimized to provide
for the lowest present value of rent to the Sponsor consistent with tax
requirements and the Investor's return requirements.
What are your ideal types of prospective institutions/partners?:
The Sugar Creek Wind Project seeks the partnership of an interested electricity offtaker
or consumer to benefit from the long-term price stability the project would offer. Since
wind energy does not bear the risk of fuel prices- whether coal, oil, natural gas, or
uranium- the project is able to guarantee the price of electricity for 20 years or longer.
The partner would play an essential role in the creation of local jobs, the promotion
home-grown, renewable power, the increase in tax and commerce revenue for a rural
community, and the transition to a more sustainable, clean energy economy.
Additionally, Indiana is the ideal location for a project of this size, since it has an
excellent wind resource and a goal of 10% energy production from renewable sources
by the year 2025. Producing approximately 150,000 MWh per year, the first phase of this
project alone can service the electricity needs of a large load-consuming entity, such
as a manufacturing facility, university, or municipal utility at a competitive price, while
locking in low electricity rates long-term. All of these entities are located in close
proximity to the project site. Furthermore, a large company with multiple locations
would be able to source electricity from a single producer, as well as benefit from long-
term rate stability and a consistent, reliable connection to the electricity grid.

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What is the intended off-take for the renewable power with respect to bundled or unbundled
products and is there a preference?
The ideal offtake partner would purchase the electricity bundled with the Renewable
Energy Credits, although the purchase of the RECs would not be mandatory.

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