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SOLAR POWER SYSTEMS, NET

12 Months Ended

Dec. 31, 2023

SOLAR POWER SYSTEMS, NET

SOLAR POWER SYSTEMS, NET

7. SOLAR POWER SYSTEMS, NET

Solar power systems, net consist of the following:

​

​	​	​	​	​
​	​	At December 31,	​	At December 31,
​		2022		2023
​	​	$	​	$
Solar power systems in operation	​	172,707	​	532,833
Solar power systems under construction	​	209,200	​	450,339
​	​	381,907	​	983,172
Accumulated depreciation	​	(17,091)	​	(31,659)
Solar power systems, net	​	364,816	​	951,513

​

The Company reclassified certain project assets of nil, $263,710 and $119,067 to solar power systems during the years ended December 31, 2021, 2022 and 2023, respectively. The Company intends to operate the project assets for the purpose of generating income from the sale of electricity.

Depreciation expense of solar power systems was $11,212, $4,074 and $14,266 for the years ended December 31, 2021, 2022 and 2023, respectively. Interest capitalized during development and construction of solar power systems, net was nil, $18,666 and $33,097 for the years ended December 31, 2021, 2022 and 2023, respectively.

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- Definition

The entire disclosure for solar power systems used in the normal conduct of business. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense.

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