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Chapter 6 rinc. tax of the taxable income, and reads inc. tax = (rinc. tax/100) (op. inc. − debt int. paym. − depreciation) . (24) The depreciation term represents the decrease in value of project assets over the analysis period, and it reduces the taxable income. In the present work, the so-called Modified Accelerated Cost Recovery System depreciation schedule offered by the US Federal government using a five-year life and half-year convention is used, commonly referred to as 5-yr MACRS [41]. The depreciation is expressed as a percentage of the depreciable basis, corresponding to the total installed costs in this analysis, and it applies to the first five years of the project life as follows: 20%, 32%, 19.2%, 11.52%, 11.52%, and 5.76%. The third term in Eq. 20c refers to tax savings deriving from tax credits or incentives. In the present analysis, only an Investment Tax Credit equal to a fraction rITC of the initial investment (i.e. of the total installed costs) is considered. This applies on the first year of the analysis, i.e. for n = 1 only. A.3 Modelica and Optimica listings Listing 1: Plant model in Modelica. model CSP_tower input input input output Real x_TES; Real m_rec_HTF ; Real Q_rec_inc ; Real Q_rec_abs , Q_rec_HTF , Q_rec_HTF , Q_lost , W_PB ; Real Q_rec_inc_av ; Real m_PB ; Real Q_def; parameter parameter parameter parameter parameter parameter equation Q_rec_inc Q_rec_HTF m_rec_HTF W_PB T_TES * der(x_TES) = m_rec_HTF - m_PB; Real alpha_rec = 0.94; Real eta_rec_th = 0.88; Real eta_des = 1; Real f_max_Q_rec_inc = 1.2 ; Real T_TES; = Real x_TES_0 = 0.05; = Q_rec_inc_av - Q_def; = Q_rec_abs * (1 - eta_rec_th); Q_rec_HTF ; = m_PB * eta_des ; initial equation x_TES = x_TES_0 ; end CSP_tower ; Listing 2: Optimization problem in Optimica. 168PDF Image | New Concepts FOR Organic Rankine Cycle Power Systems
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