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Non-controlling Interests | 6 Months Ended
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Jun. 30, 2019
Noncontrolling Interest [Abstract] |
Non-controlling Interests | Non-controlling interests Net loss attributable to non-controlling interests for the three and six months ended June 30, 2019 and 2018 consists of the following:
| Three Months Ended June 30 |  | Six Months Ended June 30
| 2019 |  | 2018 |  | 2019 |  | 2018
HLBV and other adjustments attributable to: |  |  |  |  |  |  |
Non-controlling interests - partnership units | $ | (14,496 | ) |  | $ | (9,572 | ) |  | $ | (32,335 | ) |  | $ | (86,344 | )
Non-controlling interests - redeemable partnership units | (2,341 | ) |  | (1,681 | ) |  | (4,647 | ) |  | (5,015 | )
Other net earnings attributable to: |  |  |  |  |  |  |
Non-controlling interests | 476 |  |  | 431 |  |  | 1,293 |  |  | 1,125 |
| $ | (16,361 | ) |  | $ | (10,822 | ) |  | $ | (35,689 | ) |  | $ | (90,234 | )
Redeemable non-controlling interests, held by related party | 7,072 |  |  | — |  |  | 13,914 |  |  | — |
Net effect of non-controlling interests | $ | (9,289 | ) |  | $ | (10,822 | ) |  | $ | (21,775 | ) |  | $ | (90,234 | )
The non-controlling Class A membership equity investors in the Company's U.S. wind power and solar power generating facilities are entitled to allocations of earnings, tax attributes and cash flows in accordance with contractual agreements. The share of earnings attributable to the non-controlling interest holders in these subsidiaries is calculated using the HLBV method of accounting. The reduced U.S. federal corporate tax rate of 21% and other certain measures included in the The Tax Cuts and Jobs Act effective January 1, 2018 were reflected in the calculation of HLBV in 2018. The changes accelerated HLBV income from future years to the first quarter of 2018 by $55,900.

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- Definition The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI http://asc.fasb.org/topic&trid=2197479 + Details
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- References No definition available. + Details
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