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Non-controlling Interests and Redeemable non-controlling Interest

6 Months Ended

Jun. 30, 2020

Noncontrolling Interest [Abstract]

Non-controlling Interests and Redeemable non-controlling Interest

Non-controlling interests and redeemable non-controlling interests

Net effect attributable to non-controlling interests for the three and six months ended June 30 consists of the following:

	Three months ended June 30								Six months ended June 30
	2020				2019				2020				2019
HLBV and other adjustments attributable to:
Non-controlling interests - tax equity partnership units	$	15,503			$	14,496			$	33,735			$	32,335
Non-controlling interests - redeemable tax equity partnership units	1,756				2,341				3,475				4,647
Other net earnings attributable to:
Non-controlling interests	(625		)		(476		)		(1,234		)		(1,293		)
	$	16,634			$	16,361			$	35,976			$	35,689
Redeemable non-controlling interest, held by related party	(3,393		)		(7,072		)		(7,159		)		(13,914		)
Net effect of non-controlling interests	$	13,241			$	9,289			$	28,817			$	21,775

The non-controlling tax equity investors (“tax equity partnership units”) 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 hypothetical liquidation at book value ("HLBV") method of accounting.

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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

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- References

No definition available.

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