The table also reveals the impact of the continuing depreciation of utility equipment. While overall taxes go up, the tax per kWh goes down, dropping to 1.08 cents. Here we highlight a few items. The amount of wind capacity is a critical element in determining the tax per kWh. For a 200 MW facility it drops to .77 cents and for a 425 MW facility it drops to .46 cents.
Depreciation matters less than the size of the wind-electric facility.
For example, if depreciation were to rise from 3 percent to 25 percent for a 100-MW facility the tax per kWh would fall from 1.25 to 1.08 cents. County-wide spending matters. Using a 25-percent depreciation rate it would rise from 1.08 to 1.47 cents per kWh. However, the impact on the tax per kWh of a rise in County spending diminishes as the scale of the wind facility expands. With a 25-percent depreciation, it rises from .46 to .63 cents per kWh.