purchased solar energy system equipment, entered into a written agreement for the lease of solar energy system equipment, or entered into a written agreement. . The credit is equal to 25% of your qualified solar energy system equipment expenditures and is limited to $5,000. The solar energy system equipment credit is not. . Form IT-255, Claim for Solar Energy System Equipment, and its instructions.
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Land reserve projects lay the foundation for land financialization by producing reserved land, which can become a tradable commodity or mortgage. Land reserve projects have four steps, including land acquisition, the primary development of land (or site preparation), land holding, and land disposition ( Huang and Chan, 2018 ).
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