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Non-controlling Interests and Redeemable non-controlling Interest | 6 Months Ended
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Jun. 30, 2021
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
| 2021 |  | 2020 |  | 2021 |  | 2020
HLBV and other adjustments attributable to: |  |  |  |  |  |  |
Non-controlling interests - tax equity partnership units | $ | 19,579 |  |  | $ | 15,503 |  |  | $ | 41,521 |  |  | $ | 33,735 |
Non-controlling interests - redeemable tax equity partnership units | 1,707 |  |  | 1,756 |  |  | 3,425 |  |  | 3,475 |
Other net earnings attributable to: |  |  |  |  |  |  |
Non-controlling interests | (349) |  |  | (625) |  |  | (4,044) |  |  | (1,234) |
| $ | 20,937 |  |  | $ | 16,634 |  |  | $ | 40,902 |  |  | $ | 35,976 |
Redeemable non-controlling interest, held by related party | (2,617) |  |  | (3,393) |  |  | (5,298) |  |  | (7,159) |
Net effect of non-controlling interests | $ | 18,320 |  |  | $ | 13,241 |  |  | $ | 35,604 |  |  | $ | 28,817 |
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. The Company obtained control of the three Mid-West Wind Facilities, and the Sugar Creek Wind Facility and Maverick Creek Wind Facility during the six months ended June 30, 2021 (notes 3(a) and 3(c)). During the six months ended June 30, 2021, third-party tax equity investors funded $530,880, $73,957 and $380,829 to the Mid-West Wind Facilities, the Sugar Creek Wind Facility and the Maverick Creek Wind Facility, respectively, in exchange for Class A partnership units in the entities.

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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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