This report provides technical guidance on the commercial and accounting impacts of energy efficiency measures in commercial buildings in Scotland. The report is based on the basis of the report and aims to provide information on the objectives, possible sources of finance, accounting and budgetary principles, commercial structures, and other considerations. The report also includes an IFRIC 12 based decision tree and an ESA 95 flow chart for financial accounting and National Accounts and Budgetary Treatment, respectively. The report is limited to the commercial and accounting impacts of energy efficiency measures and does not include any other information.
