Ministry of Housing and Urban Affairs

Government of India

Energy Efficient Street

Lighting in the City
TRAINING MANUAL

Climate Centre for Cities

ClimateSmart Cities Assessment Framework

Energy and Green Buildings
 Ministry of Housing and Urban Affairs
Government of India

Energy Efficient Street

Lighting in the City
TRAINING MANUAL

ClimateSmart Cities Assessment Framework

Energy and Green Buildings

Climate Centre for Cities

Energy Efficient Street Lighting in the City
Training manual

Developed by:
Climate Centre for Cities, NIUA

Author
U. Chandra Kumar.

Editors
Umamaheshwaran Rajasekar and Vaishnavi T G Shankar

Copyright © NIUA (2022)

2022

Contact information
Climate Centre for Cities
National Institute of Urban Affairs
1st Floor, Core 4B, India Habitat Centre,
Lodhi Road, New Delhi -110003, India
Telephone: (91-11) 24617517, 24617543, 24617595
Website: www.niua.org, www.niua.org/c-cube
Photo Credits: Jack B on Unsplash
 Executive Summary
OOn one hand, cities are a significant contributor of carbon emissions aggravating
climate change and on the other, cities are considerably impacted by climate disasters.
The recently released Global Climate Risk Index 2021 ranks India as the 7th most affected
country from climate related extreme weather events (storms, floods, heatwaves etc.).
Further, studies indicate that poor planning and urban management are expected to cost
Indian cities somewhere between $2.6 and $13 billion annually.1 Cities are increasingly
at the forefront of addressing both urbanization and climate change and to strengthen
climate-sensitive urban development, a holistic understanding of the urban development
from a climate lens is crucial. The ClimateSmart Cities Assessment Framework (CSCAF)
launched in 2019 by the Ministry of Housing and Urban Affairs (MoHUA), Government
of India aimed to address this gap. This first-of-its-kind assessment with 28 progressive
indicators across 5 thematic areas helps cities to benchmark their development,
understand the gaps and further prioritize climate relevant development.

With a focus on building local capacities to develop and adopt climate measures, the
Climate Centre for Cities (C-Cube) at the National Institute of Urban Affairs (NIUA)
initiated a series of training aligned to the thematic areas of CSCAF - Energy and Green
Buildings, Urban Planning, Green Cover & Biodiversity, Mobility and Air Quality, Water
Management, Waste Management. The focus of the training is to provide a step-by-step
approach of conducting studies, assessments and stakeholder consultations, establishing
committees, developing action plans and implementing relevant measures that not only

1.
Mani, M. et al., 2018. South Asia’s Hotspots: The Impact of Temperature and Precipitation
Changes on Living Standards, WashingtonD.C.: World Bank Group.

iv | Energy Efficient Street Lighting in the City

makes the cities climate resilient but also helps them progress across the assessment of
CSCAF.

Street lighting is a major contributor to the city’s electricity consumption resulting

in greenhouse gas emissions. Improper designing of street lights will not only lead to
lighting pollution but also creates vision related fatigue/discomfort for the users. Hence
the module emphasizes on the need to design the lighting system properly with least
consumption of energy.

The objective of the module is

ƒ To emphasize the importance of lighting design principles,

ƒ To underscore the possible energy savings in the retrofit options,
ƒ To understand the business models to aid execution of EE street lighting projects

The key concepts that are discussed are street lighting design, renewable power, control
systems, battery and lux standards, business models and M&V protocols. The challenges
during the energy efficient street lighting implementation could be addressed by proper
preliminary design which are discussed in detail. The training is designed such that the
trainee understands energy efficient street lighting with good practices and establishes
baseline parameter using ready to use templates.

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) |v

 Who is the training
manual designed for?

What is the focus

of the training
manual?

How to make use of

this manual?

What are the

Learning outcomes of
the training?

Scope and limitations

of the training
City planners, lighting designers, PWD Engineers, corporation and municipality
administrators with utility experience

The training will focus on imparting an understanding of the technical, financial,

commercial, legal, energy auditing, policy and regulatory aspects of EE street
lighting projects.

Street lighting technology is an evolving subject and hence prompt decision

making on early stage saves a lot of energy being consumed during the lifetime
of the project. The participants can refer to this manual as a guide for the same.

The learning outcomes are design knowledge of energy efficient street lighting,
appropriate use of renewable street lighting and control systems to reduce the life
cycle cost of the project.

The scope of the training is to improve knowledge on ‘Energy Efficient Street

Lighting’ systems – its planning, implementation and financial solutions. Further,
to enable stakeholders on data collection and visualization to understand their
status and provide guidance to increase the percentage share of EE Street lights
systematically. It is important to note that the manual can be used a guide but
keeping in mind the evolving lighting technology and the lighting codes that are in
practice.
 Contents
Executive Summary iv
1. Introduction 2
2. Implementation Strategies 6
2.1 Basic Lighting principles 6
2.2 Photometry 8
2.3 Steps to Progress 9
2.4 Street light Design 10
2.5 Comparison of lighting technologies 11
2.6 Different Energy Efficient Solutions 12
3. Institutional Framework 20
3.1 Standards in Lighting 20
3.2 National Initiatives 21
3.3 Business models 22
4. Finances, monitoring and evaluation 24
4.1 Monitoring and evaluation 24
5. Interactive Exercise 28
6. Case Study 50
6.1. Case study of Mohali municipality 50
6.2. Case study of Shahjahanpur Nagar Palika 50
6.3. Other Case studies 51
7. Template for a sample DPR 52
8. List of additional materials 70
List of Figures
Figure 2.1: Common Lighting Terminologies............................................................................................. 7
Figure 2.2: Typical Photometric Polar Diagram........................................................................................ 8
Figure 2.3: Lighting Pollution........................................................................................................................ 8
Figure 2.4: Types of street lighting design ..............................................................................................10
Figure 2.5: Comparison of lighting technologies....................................................................................11
Figure 2.6: Grid Type.....................................................................................................................................13
Figure 2.7: Street lighting pole Height vs Wattage................................................................................14
Figure 2.8: Optimizing pole Spacing..........................................................................................................15
Figure 2.9: Inter row PV Panel spacing.....................................................................................................17
Figure 2.10: Typical Monitoring System.....................................................................................................18
Figure 2.11: Astronomical Switch Operation............................................................................................19
Figure 3.1: BIS Lighting Standards.............................................................................................................20
Figure 3.2: EESL SLNP Dashboard.............................................................................................................21
Figure 3.3: Shared Savings Model..............................................................................................................22
Figure 3.4: Guaranteed Savings Model.....................................................................................................23
Figure 4.1: Degradation of initial illuminance across hours of use.....................................................26
List of Tables
Table 1.1.: Performance Evaluation................................................................................................................... 4
Table 2.1: Wattage Comparison of Conventional & EE Street light........................................................12
Table 2.2: Comparison of Models on Life Cycle Cost.................................................................................15
Table 2.3.: Typical Price range of Solar Street light .....................................................................................16
Table 2.4.: Bench mark costs by MNRE for 2020-2021.............................................................................16
Table 2.5.: MNRE Specification for Lithium Battery....................................................................................17
Table 2.6.: MNRE Specification for Lithium Ferro Phosphate Battery....................................................18
Table 4.1.: Impact of PRSF project on Street lighting..................................................................................25

Abbreviations
ULBs Urban Local Bodies
CSCAF Climate Smart Cities Assessment Framework.
EE Energy Efficient
PRSF Partial Risk Sharing Facility
ESCO Energy Saving Companies
 1
Introduction
India’s urban transformation shows a significant opportunity to address municipalities’
future energy usage, an insight to their greenhouse gas (GHG) emissions, their energy
requirements, and their budgets. In order to disengage the limited city budget from the
supply constraints of current energy systems, it is essential to ensure that cities develop
in an energy-efficient manner and contribute to national energy security. Street lighting
is a key consumption component of a city’s share of energy.

Municipalities, Corporations and PWD engineers who undertake the street lighting
projects are bundled with legacy lighting systems with manual controls. The energy
consumption, therefore is more which leads to significant power bills. New projects which
are currently being planned has to be designed in such a way that the control system and
lighting systems are Energy Efficient (EE) and the power required for their operation is
met through renewable energy sources.

As a city grows and expands, the energy needed to meet the growth increases rapidly.
With new energy-efficient lighting technologies like LEDs (light-emitting diodes) available
in the market today, streetlights represent one of the most cost-effective opportunities
for energy savings and for reducing municipalities’ energy costs and GHG emissions.
As street lighting loads require electricity during peak demand hours, EE street lighting
projects are considered attractive investment projects by electricity supply utilities also.
Energy efficient and renewable energy operated street lighting systems will reduce the
dependence on electricity from fossil fuels thus indirectly reduce GHG emissions in the
city.

2 | Energy Efficient Street Lighting in the City

Energy Efficient Street Lighting is one of the key transformations Indian cities are
adopting and the same is assessed as one of the critical indicators under the Energy &
Green Buildings thematic area in CSCAF. The indicator assess the extent to which cities
have adopted use of energy efficient and renewable energy operated streetlights. Energy
efficient streetlights should have lamps with luminous efficacy of more than 85 lumens
per watt (e.g. LED, Sodium vapor lamps etc.). The ratio is calculated for the total number
of energy efficient and renewable energy operated streetlights in the city to total number
of streetlights in the city.

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) |3

 Table 1.1 Performance Evaluation

1 2 3 4 5
Up to 50% Up to 75%
Up to 25% All streets
streets streets
streets lights lights
lights in the lights in the
in the city are in the city are
Pro- No streetlights city are city are
energy energy
gression in the city is energy energy
efficient or efficient
Levels energy efficient or efficient or
renewable or renewable
efficient renewable renewable
energy energy
energy energy
operated operated
operated operated

• Total number of measures implemented. Cities will be marked in 5 levels with scores
• Municipal records/documentary evidence for the number of streetlights with energy
Evi- efficient lamps,
dence/ • Municipal records/documentary evidence for the number of streetlights operated
Data with renewable energy,
sources • Map of all streetlights in the city as .kml files. (point geometry with optional
attributes for energy efficient lamps)

Respon-
sible
Depart- ULBs
ment/
Agency
Refer-
ence Energy Efficient Street Lighting (BEE; 2010)
Docu- https://tinyurl.com/sorzgrz
ments

0
Score 25 50 75 100

4 | Energy Efficient Street Lighting in the City

Photo Credits: TDP Trending

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) |5

 2
Implementation Strategies
There are numerous applications of lighting in a city. The scope of overall lighting is in a
city include:

1. Street lighting
2. Security lighting
3. Decorative lighting
4. Utility Areas (Harbour, Railway, Airport)
5. Sports lighting
6. MRTS
7. Highway lighting

The Training manual however, focuses on the scope of street lighting in an energy
efficient manner.

2.1. Basic Lighting principles

Lighting can be better understood by revisiting the terms. Below are the common terms
associated with lighting.

1. Luminous Flux- It is the measure of brightness of a light source in terms of energy

being emitted. Luminous flux, in SI units, is measured in the lumen (lm).
2. Luminous Intensity- In photometry, luminous intensity is a measure of the wavelength-
weighted power emitted by a light source in a particular direction per unit solid angle,
based on the luminosity function, a standardized model of the sensitivity of the
human eye.
3. Illuminance- It is a measure of the wavelength-weighted power emitted by a light
source in a particular direction per unit solid angle, based on the luminosity function,
a standardized model of the sensitivity of the human eye.

6 | Energy Efficient Street Lighting in the City

4. Luminance- It is a photometric measure of the luminous intensity per unit area of light
travelling in a given direction.
5. Colour Rendering Index- This index measures the ability of a light source to reveal
colours of objects in contrast to a natural light source
6. Correlated Colour Temperature- Is a specification of the colourƒ appearance of the
light emitted by a light source, relating its colour to the colour of light from a reference
source when heated to a particular temperature, measured in degrees Kelvin (K).

Fig 2.1 Common Lighting Terminologies

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) |7

 2.2. Photometry
Each lamp, irrespective of the type has a photometry polar diagram. It is imperative to
obtain and understand the photometry data for better suitability for an application.

The diagram illustrates the distribution of luminous intensity, in candelas, for the transverse
(solid line) and axial (dashed line) planes of the luminaire. The curve shown provides a
visual guide to the type of distribution expected from the luminaire e.g. wide, narrow,
direct, indirect etc. in addition to intensity.

Fig 2.2 Typical Photometric Polar Diagram, Ref: BIS – NLC Pg 244

1. Throw – The extent to which the light from the luminaire is distributed along a road
2. Spread, Imax – The amount of Sideways spread of the light, across a road and
3. Control, SLI – The extent of the facility for controlling glare from the luminaire Lighting
pollution

Fig 2.3 Lighting Pollution, Conxcorp

8 | Energy Efficient Street Lighting in the City

In Urban areas, mostly it is found that the lighting is in excess of optimum levels thus
leading to light pollution. Following is the diagram depicting the useful light, glare, light
trespass, upward light and reflected light, Light reflected back due to heavy clouds

ƒ Uniformity is the ratio of Minimum illuminance to Average illuminance

2.3. Steps to Progress

Following are the steps which can help cities improve the street lighting system design.

This image shows how street lighting was designed without

proper luminaire causing glare across the skylight

This shows the presence of luminaire which limits to glare to

some extent, partially.

This shows further reduction in glare, which is better than the

above designs.

The ideal Street lighting design is shown here which is lighting

only the required area and doesn’t not glare the unwanted areas.
The energy consumed is optimum also the desired light output
is reached.

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) |9

 2.4. Street light Design
Traditionally the street lighting design is done in a manner as depicted below in Fig 2.4.
It can be observed that there are over lit spots and dark spots present across the road,
leading to the discomfort of the commuters. Ideal design to be incorporated is where the
lighting is evenly spread across the road, thereby reducing the discomfort to the users.

Fig 2.4 Types of street lighting design

10 | Energy Efficient Street Lighting in the City

2.5. Comparison of lighting technologies
It is necessary to understand the lamping/lighting technology evolution, to appreciate
the benefit of retrofitting the LED lamps in the existing setup. It can be noted from this
chart that the rise of LED technology has been phenomenal in the recent years, leading
to its adoption widely in the existing street poles. The retrofit savings is discussed in the
following sections.

Fig 2.5 Comparison of lighting technologies, Science Direct

Wattage Comparison of Conventional & EE Street light

Following is a comparison of the conventional metal halide lamp and the LED lamp. It can
be inferred that the wattage required by LED lamp is almost half of the conventional lamp,
for providing similar lux levels, thereby significantly reducing the energy consumption
levels.

Other major inferences that can be observed from the above example are that there is

a. 0.5 kwh saved/day/fixture which is equivalent to 0.4 Kg of Co2 reduction/day

b. Around 150 Kg of Co2 reduction/year/fixture in emissions
c. Thus for 1000 fixtures, 150 tons of Co2 emission reductions/year can be achieved.

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 11

 Table 2.1 Wattage Comparison of Conventional & EE Street light
Conventional
Parameters with Units LED Lamp
Lamp (MHL)
Wattage, W 150 70

System watts , W 172 70

Pole height , m 7 7

Spacing , m 25 25

Avg lux 18 22

Total Energy Consumption for 6 hrs in Wh 1032 420

Saving > 40 - 55 %

Life in hours 6000 - 15000 25000 - 100000

2.6. Different Energy Efficient Solutions

Renewable Street lighting

One of the recent advents in street lighting is the adoption of solar in the design. There
are two types of design. First one is PV module on the top where the solar module and
the battery is located on the street pole itself. This type of design is very effective in the
mountain roads, where there is difficulty in laying the cables for connection. The solar
module has to be oriented in such a manner that there is sunlight falling on the module
for a significant amount of time.

12 | Energy Efficient Street Lighting in the City

 Fig 2.6 Grid Type

The other alternative design is the grid type model, where the PV modules are located
centrally and are connected with the street light poles at a distance. The advantage over
the previous design is that the PV modules can be cleaned at ease and the there is an
ease of maintenance, thereby improving the longevity of the project components.

Street lighting pole arrangement1

The arrangement of street lighting poles on a given road is also playing a significant role
in the lighting. Following are some of the arrangements with their merits and demerits
given.

This image shows how street lighting was designed without

proper luminaire causing glare across the skylight

This shows the “Both Side staggered” method of arrangement

of poles which provides better uniformity of lighting across the
road. The Mounting height is taken as 0.8 times the width of
road

This is the “Both side opposite” model which is better in wet

conditions for lighting. The mounting height is taken at 0.5
times the width of the road.

1
Parmar, J. 2019. How to Design efficient Street lighting-(Part-1). Electrical notes and articles. Available at:
https://electricalnotes.wordpress.com/2019/04/24/how-to-design-efficient-street-lighting-part-1/

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 13

 This depicts the “Twin Central Pole” which is aiding in the ease
of maintenance. Also the mounting height is 0.8 times the
width of the road.

Street lighting pole height

The wattage of the lamp can be determined roughly using the mounting height at which it
is placed. The figure shows the mounting height and the corresponding preferred wattage
that is required for the street lighting. This is an indicative only and also depends on the
street width and the traffic that is prevailing on the road, apart from the pole arrangement.

Fig 2.7 Street lighting pole Height vs Wattage

This also segregates the high mast requirements which are above 50 meters of mounting
height. The lamps are required to be of IP 66 (ingress and dust protection) which are
aiding in the ease of maintenance.

Pole spacing optimization

One of the energy conservation measure is to optimize the pole space, especially during
the design stage. For a Conventional pole illustrated in the figure, spacing of 20 m for 120
to 135 deg of lighting coverage is achieved.

14 | Energy Efficient Street Lighting in the City

 Fig 2.8 Optimizing pole Spacing

The life cycle cost of conventional model and energy efficient model of 160 degrees
is compared and given below. It is observed that the conventional model requires 50
lights/km while the Energy efficient model requires only 30 lights/Km. Thus there is an
immediate saving in the procurement cost of around 1.1 lakhs. This is having an larger
impact on the life cycle cost as the 5 year savings result in 1.8 lakhs in addition to the
procurement cost/day. There is about 3 lakhs savings while comparing on cost/km basis
for 5 years.

For 100 kms this translates to Rs.3 crores savings for 5 years. The lighting wattage is also
marginally reduced from 75 W to 60 W

Table 2.2 Comparison of Models on Life Cycle Cost, cvdeetech

120-135 deg model 160 deg model
Fixture Wattage, W 75 90

lights / Km 50 30

Cost / fixture, Rs 6000 6200

Procurement Rs. 3 Lakhs 1.86 Lakhs

5 Years Electricity cost at 5 hrs/day 5.4 Lakhs 3.6 Lakhs

Installation & Servicing Rs. 75000 Rs. 45000

5 Years Life Cycle cost /Km Rs. 9.15 Lakhs Rs. 5.91 Lakhs

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 15

 EE Luminaire price range
The cost of the luminaires is an important factor in determining the procurement cost.
The typical market price of the solar street light is given below for a reference.

Table 2.3 Typical Price range of Solar Street light

Watt Price in INR

20 Watt Solar Street Light 15,000

30 Watt Solar Street Light 22,500
40 Watt Solar Street Light 30,000
60 Watt Solar Street Light 45,000
80 Watt Solar Street Light 60,000
100 Watt Solar Street Light 75,000
120Watt Solar Street Light 90,000

MNRE BENCHMARK PRICE

Every year Ministry of New and Renewable Energy (MNRE) releases the notification on
the benchmark cost. This is done to ensure that the subsidy amount is aligned to the
current market price.

Table 2.4. Bench mark costs by MNRE for 2020-2021

Bench mark costs by MNRE for 2020-2021

System General category states For NE states & Island UTs

Solar street light 19400 21340
For 75 Wp panel, 12 W LED with 12.8 V with 30 Ah Li battery

Cost inclusive of installation, commissioning, transport, insurance, maintenance for 5 years,

taxes and remote monitoring sytem

Design details of PV
The Solar Photovoltaic modules has to be designed properly for obtaining the maximum
performance. The standalone solar pv designs come within built battery with module.
The centralized model of PV design require proper designing of modules.

The Inter row of PV panel spacing has to be optimized for lower space requirement,
especially during the maximum shadow period of December 22. Roughly around 20 W/
Sq. ft of space is assumed. Also the system of DC or AC has to be decided and accordingly
designed.

16 | Energy Efficient Street Lighting in the City

 Fig 2.9 Inter row PV Panel spacing

Design details of Li & LFP battery

Ministry of New and Renewable Energy adopts the specification of the street light with
batteries. For Lithium battery type following is the minimum specification that has to be
met for the purpose of obtaining the subsidy if claimed.

Table 2.5 MNRE Specification for Lithium Battery

MNRE Spec for Lithium Batteries

Specific Energy Min 120 Wh/kg

C rate Charging Min C/4

C rate Discharging Up to 1C

Charge Discharge Cycles Min 2000 Cycles at C/10 rate at 25 deg C

Thermal Runaway Min 120 C

Depth of Discharge Min 85% at 25 deg C

10 to 50 deg C ( outside ranges with Thermal

Temperature of Operation
mgmt. system)

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 17

 For the Lithium Ferro Phosphate type of batteries, following is the MNRE specification.

Table 2.6 MNRE Specification for Lithium Ferro Phosphate Battery

MNRE Spec for Lithium Ferro Phosphate batteries
Minimum 12.8V, 30 AH capacity

Battery pack should have proper ‘Battery management System’ (BMS) for cell balancing, over
charge and over temperature protection

Battery should conform to the latest BIS/ International standards.

Charge Discharge Cycles Min 2000

Depth of Discharge Min 85% at 25 deg C

Control and monitoring systems

It is necessary to design the control method during the initial project stage, ensure proper
provisions during the implementation stage. By employing proper control strategies,
lights can be switched on/off remotely and also can be monitored through the centralized
control and monitoring systems. Following are some of the methods that are normally
utilized.

a. Photoelectric switch
b. Programmable timers
c. Panel level dimming
d. Group & Individual control
e. SCADA (Supervisory Control and Data Acquisition)

Fig 2.10 Typical Monitoring System

Another evolving control systems is the Astronomical Switch type of operation where the
lighting intensity can be changed according to the time during the night with subsequent
change in traffic in the road. Initially during the evening, the lighting is switched on for full

18 | Energy Efficient Street Lighting in the City

intensity and during the midnight when the traffic is less, it may be designed for dimming
to lower intensity. After the set time say 6 am, settings may be adjusted to switch off
completely.

Fig 2.11 Astronomical Switch Operation

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 19

 3
Institutional Framework
3.1. Standards In Lighting
Street lighting design and lux standards are given by the BIS (Bureau of Indian Standards)
and Various international bodies. Some of the frequently referred standards are

ƒ IS 10322 Safety requirements

ƒ NLC 2010
ƒ IS 1944
ƒ IS 732 Wiring
ƒ IS 16106
ƒ IS 13383 Luminaries Photometry
ƒ IEC standards
ƒ FRLS -Fire resistant low smoke with low O2 index

Fig 3.1 BIS Lighting Standards

20 | Energy Efficient Street Lighting in the City

In India following two labs are adequately equipped to address the testing requirements.

ƒ NISE Lab for SPV

ƒ National Test House for LEDs

3.2. National Initiatives

Fig 3.2 EESL SLNP Dashboard

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 21

 On National Level, Ministry of New and Renewable Energy (MNRE) and Energy Efficiency
Services Ltd (EESL) has been pioneering the Energy Efficient lighting. The success of
the EESL program can be seen in the dashboard. See link for more details: https://slnp.
eeslindia.org/

3.3. Business models

The Energy Saving Companies (ESCO) are the institutions registered under Bureau of
Energy Efficiency which are engaged in the retrofit of light fittings. It is important to
understand the various business models of their operation.

ESCOs, offer energy efficiency improvement services which may also include guarantee
of the savings. The remuneration of ESCO is linked to the projects’ performance which
means that the ESCO’s payment is directly linked to the amount of energy saved.

ESCOs are important vehicles to capture energy-efficiency potential and the business
model they use, energy performance contracting, helps overcome a number of market
barriers.

Shared Savings Model

Under a shared savings structure the ESCO finances the project, usually by borrowing
money from one or more third parties. In the case of shared savings, the ESCO assumes
not only the performance risk, but also the financial risk (including the underlying
customer credit risk). The customer assumes no financial obligation other than to pay
a percentage of the actual savings to the ESCO over a specified period of time. This
obligation is not considered debt and does not appear on the customer’s balance sheet.
The portion of savings paid to the ESCO is always higher for shared savings than the
guaranteed savings projects, reflecting the ESCO’s significantly greater risk and expense
for borrowing money.

Fig 3.3 Shared Savings Model

22 | Energy Efficient Street Lighting in the City

Guaranteed Savings Model
Under a guaranteed savings structure, the customer finances the project in return for
a guarantee from the ESCO that the project’s energy savings will cover the customer’s
debt service. Thus, the customer assumes the obligation to repay the debt to a third party
financier, which is often a commercial bank or a leasing company. If the project savings fall
short of the amount needed for debt service, the ESCO pays the difference. If the savings
exceed the guarantee amount, the customer and the ESCO usually share the excess
savings. The size of the share and the method of calculation vary widely, depending on
the degree of risk assumed and the extent of services provided by the ESCO.

Fig 3.4 Guaranteed Savings Model

Deemed Savings Model

The salient features of Deemed savings model are

ƒ Fixed payment by the Project Host for receiving ESCO’s services.

ƒ Measurements are generally done for the first year
ƒ Useful for projects where Project Hosts may operate at various operating capacity
levels which determine varying levels of savings.

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 23

 4
Finances, monitoring and
evaluation
The Lighting projects usually require large amount funding, given its vast coverage spread
across the city. It is therefore handy to know about some of the funding mechanisms that
support energy efficient lighting projects. Some of them are listed below:

ƒ Partial Risk Sharing Facility operated by SIDBI bank

ƒ State Energy Conservation Fund by BEE (Respective State Designated Agencies)
ƒ Convergence Energy Services Ltd (https://convergence.co.in/)
ƒ State specific Policies
ƒ Rural Electrification Corporation (https://www.recindia.nic.in/)
ƒ Smart cities program (https://smartnet.niua.org/)

Partial Risk Sharing Facility

PRSF is currently operated by SIDBI (Small Industries Development Bank of India) and
managed by World Bank. The objective is to assist India in achieving energy savings with
mobilization of commercial finance and participation of ESCOs. For availing the benefits,
following are the eligibility conditions. The snapshot of Partial Risk Sharing Facility being
utilized by the street lighting projects is given the table:

4.1. Monitoring and evaluation

It is important to have a strong Monitoring & Verification Protocols in the interest of
maintenance and sustainability of the project. Following are key points to be kept in the
consideration while designing the project.

ƒ Liquidated Damages (delay <5% of contract) & Penalty (for Performance) in contract
ƒ The VMC was also the first city in the country to install and implement) in street light

24 | Energy Efficient Street Lighting in the City

 service. This programme was implemented with installation of microprocessor-based
intelligent street light controller with GSM technology for remotely monitoring and
controlling street lights.
ƒ O&M is usually 3% of Capex
ƒ Maintenance friendly design (Water, bamboo, ground pv, DOD alert)
ƒ Overall routine system and Third party monitoring
ƒ Guarantee of Disposal/ Recycle
ƒ Patrol cost, Energy cost, Relamp cost
ƒ Maintenance factor across years to include Non recoverable factor

The recommended parameters for lighting design are now generally based on ‘maintained
values’ which are the average luminance/illuminance at the ‘certain period’ of the above
definition when maintenance has to be carried out.

Table 4.1. Impact of PRSF project on Street lighting

UoM Street Lighting

No. of Projects guaranteed Nos. 9

Guarantee amount INR Mn 69

Loan amount guaranteed INR Mn 92

Total loan Amount INR Mn 134

Project Cost INR Mn 286

Annual Energy Savings GWh 7.30

Annual GHG emission reduction ton of CO2 5,787

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 25

 Lighting systems have different maintenance characteristics and this should be one of
the important assessments made in the early stages of project design. This part discusses
the various influencing factors and gives data based on practical solutions which enable
the maintenance factor for different types of systems and environments to be derived.

Fig 4.1. Degradation of initial illuminance across hours of use

26 | Energy Efficient Street Lighting in the City

Photo Credits: Aboodi Vesakaran on Unsplash

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 27

 5
Interactive Exercise
The objective of the exercise is to perform a financial modelling of the lighting retrofit
project which provides an insight in to the project’s anticipated financial performance and
the Projected Energy Savings.

The exercise is in the form of an excel based tool that has sheets. Summary and the
capital cost sheet which lists out the required data from the user. Filing the project date
on these sheets, automatically provides the rest of the calculated data in the rest of the
sheets with ample financial insights.

Steps followed in the exercise:

1. Please insert name of your city

28 | Energy Efficient Street Lighting in the City

2. Please insert type of project: New Project, Expansion of project, Diversification,
modernisation of project. Please specify the name of project also for eg. Street Light
or replacement of incandescent lamp with T5 tube light

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 29

 3. Installed capacity of the project in kW

4. Load factor - Its a measure of the output of a project compared to the maximum
output it could produce.

30 | Energy Efficient Street Lighting in the City

5. Total Project Cost: Project Cost includes cost of Fixed assets such as Plant &
Machinery, Land, building etc., any contingency expense, Interest during construction,
Preliminary & Preoperative exp. incurred during the installation of the project

6. Equity Contribution % - Own fund infused by the promoters of the company

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 31

 7. Debt Funding %: Debt/ Loan taken from bank or financial institution for this particular
project

8. Rate of Interest on Debt/ Working Capital: Rate at which the project company has
availed loan from Financial Institution or Bank for this project

32 | Energy Efficient Street Lighting in the City

9. Construction Period: Period or time for commencement/ Implementation of the
project

10. Moratorium Period: A moratorium period is a time during the loan term when the
borrower is not required to make any repayment. It is a waiting period before which
repayment by way of EMIs begins

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 33

 11. Total Tenure of Loan: No. of years/ Months/ Days for which the loan has been taken
from Financial Institution of Bank

12. Principal Repayment Period: Period in which repayment would be spread for example
loan will be repaid in 20 months

34 | Energy Efficient Street Lighting in the City

13. Power saved through Energy Efficiency: Number of units saved (kWh) through Energy
Efficiency. (This figure is arrived from the Detailed Project Report)

14. Reduction in Energy Efficiency: factor considered year on year to reduce the savings
through Energy Efficiency
15. Tariff for Power: Per unit rate of power for the particular category for eg. Domestic,
Commercial, Industrial, Street Light determined by State Electricity Regulatory
Commission (SERC)

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 35

 16. Annual Increase in tariff: Assumption to project power rate for defined life of the
project

17. Number of Working Days of project in a year: eg. A street light would operate for 365
Days in a year

36 | Energy Efficient Street Lighting in the City

18. Number of Hours in a day: Total number of hours in a day when the project would run
for eg. A street light would operate for 10 hrs in a day.

19. Operations & Maintenance Cost: The cost incurred in operation and maintenance of
the project

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 37

 20. Insurance Cost: Cost incurred to insure the project which may affect the operations
of the project

21. Average Cost of Material: Cost of consumables for the project

38 | Energy Efficient Street Lighting in the City

22. Personal Cost: Includes manpower cost at various level to run the project for eg.
Salary cost of Plant Manager, Maintenance Manager, Shift Supervisor, Foreman,
Technicians/ Instrumentation, Helpers, Administrative & Management Staff, General
Manager etc.

23. Administrative Cost: day to day cost for running the project like Printing & Stationery,
Postage & Telephone, Travelling & Conveyance, Legal & Other Professional Charges
etc.

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 39

 24. MAT Rate: its a tax that has to be paid by the companies that are enjoying tax benefits
or tax exemption under various schemes

25. Corporate Tax Rate: considered as per income tax department of India

40 | Energy Efficient Street Lighting in the City

26. Method of Depreciation: Method of charging depreciation on fixed assets value of
the project – Straight line method and Written Down V

27. Working capital Assessment: capital used in day-to-day operations of a business/

project. Cost of Material, Operating and maintenance cost, insurance cost, personal
cost, administrative cost are required to run the project.

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 41

 28. Contingencies: amount kept aside as cash reserve to meet the contingencies in capital
(assumed)

29. NPV Discounting rate: it represents the time value of money

42 | Energy Efficient Street Lighting in the City

30. Risk Free Rate of Return: The risk-free rate represents the interest an investor would
expect from an absolutely risk-free investment over a specified period of time, here
average 10 years Government of India Securities rate have been considered

31. Beta: A measure of the volatility, or systematic risk, of a security or a portfolio in

comparison to the market as a whole.

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 43

 32. Expected Return on Market Index: considered on 20 year average of BSE Sensex
annual return

33. Environment Cost: Assumed as 1% of total project cost. It is the cost to environment
for eg. the cost born for disposing off incandescent bulb after replacement with
energy efficient lights

44 | Energy Efficient Street Lighting in the City

34. Installed capacity of the proposed system

35. Total Number of systems to be installed. This is to be obtained from the DPR

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 45

 36. After completing the above steps, we can observe the Financial performance
parameters of the proposed project, indicating its viability.

46 | Energy Efficient Street Lighting in the City

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 47
48 | Energy Efficient Street Lighting in the City
ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 49
 6
Case Study
6.1. Case study of Mohali municipality
The project involves replacement of 21,800 existing street lights. Wherein the total
energy savings because of energy efficient measures is envisaged at 62%.

The energy saved would be shared between ESCO and the municipality in the ratio of
90:10.

Project Cost: Rs. 2100 Lakhs (USD 3.23 Mn)

Loan Amount: Rs. 1500 Lakhs (USD 2.31 Mn)
Loan Availed by: ESCO
Loan Availed from PFI: Yes Bank Limited
Guarantee Amount and Issuance Date under PRSF: Rs. 1125 Lakhs (USD 1.73 Mn)
Baseline Energy Consumption: 10671.6 MWh
Annual Energy Savings: 6915 MWh
Annual tons of CO2 Savings: 5,670

6.2. Case study of Shahjahanpur Nagar Palika

This case study pertains to the retrofit of LED street light in Shahjahanpur Nagar Palika
in Uttarpradesh.

ESCO Project Details: Installation of 8604 LED street lights

Project Cost: Rs. 814.63 Lakhs (USD 1.25 Mn)
Loan Amount: Rs. 600 Lakhs (USD 0.92 Mn)
Loan Availed by : ESCO
Loan availed from PFI: Corporation Bank
Guarantee Amount and Issuance Date under PRSF: Rs. 450 Lakhs (USD 0.69 Mn)
Baseline Energy Consumption: 5585 MWh

50 | Energy Efficient Street Lighting in the City

Annual Energy Savings: 4530 MWh
Annual tons of CO2 Savings: 3,756

6.3. Other Case studies

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 51

 7
Template for a sample DPR
Investment Grade Detailed Project Report (IGDPR)-Report Format

52 | Energy Efficient Street Lighting in the City

ACKNOWLEDGEMENT

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 53

 (On Letter Head)

We hereby declare that we have gone through the contents of Investment Grade
Energy Audit Report (IGDPR) of our Smart city submitted by (___________________) and
have verified the same.

We confirm that the Energy Conservations /Efficiency Measures identified during

Detailed Energy Audit done by(___________________) as indicated at Para-3.11 of the
IGDPR are acceptable to us and we shall implement the same.

We confirm that the IGDPR is acceptable to our Management and a copy of the report
may be submitted to Funding Agencies.

Thanking You

Yours Faithfully

Signature

Name:

(Authorized Signatory with Seal)

54 | Energy Efficient Street Lighting in the City

CONTENT / INDEX

LIST OF ANNEXURE

LIST OF TABLES

LIST OF FIGURES

ABBREVIATIONS

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 55

 Executive Summary

The Scope of Work:

1. Conducting walk-through audit
2. Conducting detailed energy audits(DEA) and Finalising recommendations of DEA
3. Preparation of IGDPRs and Endorsement of IGDPRs by the respective Smart Cities
4. Facilitation and implementation support EE projects

ƒ Brief Introduction of the Smart City

Name of the Unit
Constitution Town/Municipality/Corporation/Smart City
Population Classification
No. of years in operation
Address: Registered Office:
Administrative Office
PWD/Supervising Office
Facility Audited
Scope of the Facility
Name(s) of the Departments
Existing banking arrangements along with the
details of facilities availed

ƒ Brief highlights of the past financial position of the Smart City

FY FY FY
S. No Particulars
(Audited) (Audited) (Audited)

1 Net worth
2 Net current assets
3 Bank Borrowing for Working Capital
4 Term loans from banks / FIs / Others
5 Total Income
6 Gross Profit
7 Net Profit
8 Debt Equity Ratio

Brief description about the methodology / process adopted for conducting Detailed
Energy Audit of the unit, its production process and summary of major findings in the
DEA.

56 | Energy Efficient Street Lighting in the City

ƒ Recommended Energy Savings Options for implementation in the Smart City (after
discussions and obtaining consent of the Smart City) along with its benefits
S. No Parameters
Energy Saving Measures
Annual Energy Savings
Investment Cost Rs. lakh
Monetary Savings
(Rs. Lakh / p.a.)
Simple Payback
(M/Yrs)
Tons of Co2equl.
Electricity (kWh)
Coal (MT)
Other Fuels (LDO, FO, HSD, Gas, etc.)
Overall Benefits

ƒ Likely other benefits to the unit after implementation of the recommended EE

Options (Improvement, Environment & Social benefits, etc.)
ƒ Cost of Project & Means of Finance
i. Cost of Project
ii. Means of Financing
iii. Results of Financial Analysis
a. Project IRR
b. NPV
c. DSCR
ƒ Projected Financial Highlights along with Financial Parameters – For the Smart
City as a whole after implementation of recommended EE options (Projected
Financial Statements unit as a whole after implementation of recommended EE
options should be for 5 years (Both self financing or Loans from banks / FIs).
ƒ Conclusion.

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 57

 1. Introduction
1.1. Background and Project Objectives

1.2. Scope of Work (Particular to the Smart City)

ƒ Conducting walk-through audit
ƒ Preparation of walk-through energy audit report
ƒ Discussing the walk-through audit reports with the unit
ƒ Seeking consent/commitment from Smart City for undertaking detailed
energy audits and IGDPR preparation
ƒ Conducting detailed energy audits
ƒ Finalising recommendations of DEA
ƒ Preparation of IGDPRs
ƒ Endorsement of IGDPRs by the respective Smart City
ƒ Facilitation during financing of EE projects
ƒ Support during implementation of EE projects
ƒ Monitoring and Verification Protocol

1.3. Methodology-Study Approach-Audit Duration

(Provide your methodology, study approach according to the particular unit and
audit duration as well covering the above scope of work)

2. About The Smart City

2.1. Particulars of the Smart City:
A Name of the Smart City
B Constitution
C Population
Date of incorporation /
D
commencement of business
Name of the Contact Person
E Mobile / Ph. No
Email
Whether owned / leased
Address: Registered Office:
/ rented
Whether owned / leased
Administrative Office
F / rented
Supervisory Office /
Whether owned / leased
Centralized Command
/ rented
Center:
G Sector
H Population Served

58 | Energy Efficient Street Lighting in the City

 I No of Hours Operation/Shift
J No of Shifts/ Day
K No of Days /Year Operation
L Installed Capacity
Whether the Project is
M
Retrofit (Yes / No)
N Quality Certification, if any

2.2. Brief Bio-Data Of Each Smart City:

1 Name
2 Age (years)
3 Educational Qualification
4 Relationship with the chief promoter
5 Shareholding in the unit
6 Experience in what capacity/ industry/ years
7 Net worth as on FY 2011-12 (lakh)
8 Income Tax / Wealth Tax Status
Other concerns interest / in which capacity /
9
financial stake

2.3. Particulars of Previous Assistance from Banks: (in Lakh)

Outstand- De-
Name of Date of Nature of Amount
S. No ing as on faults
bank/inst. sanction assistance Disbursed
Date (if any)
1
2
3
4

2.4. Analysis Of Balance Sheet and Working Results: (in Lakh)

Detailed analysis of balance sheet and profit & loss statement of the Smart City is
given at Annexure 7.

Brief highlights of the past financial position of the Smart City for the last three years
is given below:

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 59

 FY 2010 FY 2011 FY 2012
S. No Particulars
(Audited) (Audited) (Audited)
1 Net worth
2 Net current assets
3 Bank Borrowing for Working Capital
4 Term loans from banks / FIs / Others
5 Total Income
6 Gross Profit
7 Net Profit
8 Debt Equity Ratio

2.5. Manpower:
The existing manpower and the proposed requirement in various cadres are as under:-

(Sample Table, may be change as per ground situation)

S. No Particulars Existing Proposed Total
1 Engineers
2 Technicians / Operators / Supervisors
3 Administrative staff / office staff
4 Others (drivers/security staff/ attendees, etc)
Total

2.6. Status of Government / Statuary Approvals

S. No Particulars Status (Yes / No)
1 Registration
2 Pollution Control Board
3 Others

3. Detailed Technical Feasibility Assessment of the Unit

3.1. Brief Description about Process Along with Project Layout of the Smart City
3.2. Inventorization of Equipments and Utilities
(Provide complete Detail in Annexure-3)
3.3. Types of Energy Used and brief description of their usage pattern
3.4. Energy Sources, availability & Tariff Details
3.5. Analysis of Electricity bills of Unit
(Past 24/12 months: average electrical energy consumption, maximum demand,
energy & demand charges, power factor details and other charges, graphical

60 | Energy Efficient Street Lighting in the City

 representation of month-wise variation in demand and power factor along with
observations)
3.6. Details of DG Sets in Unit
(Past 24/12 months detail in Tabular form &month-wise graphical representation
of Diesel Consumption versus electricity generated, SFC, Operating Efficiency
versus loading pattern etc.)
3.7. Analysis of other fuels
(Other fuel consumption details (type of fuels e.g. Liquid, solid or gaseous fuel
used in unit, etc with past 24/12 months consumption details, Cost etc),
3.8. Graphical Representation of share of thermal energy from various fuels
&electrical energy from Grid and Observations
3.9. Baseline Parameters for M&V
3.10. Identified Energy Conservation measures in the plant
3.11. Recommended Energy Savings Options for implementation in the Unit (after
discussions and obtaining consent of the unit).
3.12. Detailed calculations with regard to electrical / thermal / fuel savings in quantity
and value terms is given in Annexure-3

S. No Parameters
Energy Saving Measures

Annual Energy Savings

Investment Cost Rs. lakh

Monetary Savings (Rs. Lakh / p.a.)
Simple Payback (M/Yrs)
Tons of Co2equl.
Electricity (kWh)
Coal (MT)
Other Fuels (LDO, FO, HSD, Gas, etc.)
Overall Benefits

3.13. Proposed M&V Protocol

ƒ Procurement and Implementation Schedule (Bar Chart)
ƒ Procurement
ƒ Bank Loan/Own Fund Mobilization
ƒ Commissioning
ƒ Trail Run
ƒ Commercial Operation
ƒ Availability of Proposed Equipments along with List of Equipment Providers
ƒ Pre Training Requirements required if any
ƒ Process Down Time Required During the Implementations etc
ƒ Add if required more information

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 61

 4. Other Benefits
4.1. Quality Improvements

4.2. Environmental Benefits

ƒ CO2 Reduction
ƒ Reduction in other pollution parameters (Gas, Liquid and Solid)

4.3. Social Benefits

ƒ Improvement in Working Environment
ƒ Increase in Manpower Skills
ƒ Increase in Wages/Salary of Workers
ƒ Health & Safety of Plant & Personnel
ƒ Promotion of gender equity
ƒ Consultative process improves decision-making and reduces Grievances

4.4. Compliance of ENVIRONMENT RISKS

5. Project Financials
5.1. Cost of Project and Means of Finance

5.1.1. Cost of Project

Total Amount
S. No Details
in Rs. Lakh

1 Civil Works

Plant & Machinery (incl. installation)

2 -Indigenous
-Imported

3 Misc. fixed assets

4 Contingency provision, if any *

5 Margin money for working capital Incremental if any

6 Others

TOTAL

*Furnish the basis of contingencies provision / Prel. & Pre-operative expenses /Others

Details of civil construction as applicable

(Area, floor, type, construction cost, basis of cost estimation, etc.)

62 | Energy Efficient Street Lighting in the City

5.1.2. Particulars of Equipments proposed for the project
Name of manufacturer, Estimated price based on
Name of, Basis of
Contact personnel-mail budgetary offers (for indige-
(model / selection
address, Telephone no. nous machinery) /CIF price
specification) of supplier
and postal address (for imported ) (Rs. lakh)

ƒ Furnish competitive quotations, catalogues / invoice for each machinery

proposed to be acquired
ƒ In case of fabricated machinery, indicate the need / reasons for acquiring
such machinery.

5.1.3. Details of Equipment Proposed

Total Cost
Particulars Unit Value Total Value
LED cost Rs
GSM based Online Monitoring System Rs
Labour, instalation and Other Cost Rs
Total Rs

Type of lighting to be replaced LED

A-1 No. W
A-2 No. W
B-1 No. W
B-2 No. W
Total

5.1.4. Means of Finance

S. No. Details Total
1 Additional (share) capital
2 Internal accruals
3 Interest free Unsecured Loans
4 Term Loan proposed from Bank / FI
5 Others
Total

5.2. Projected Financial Statements along with Financial Parameters with all
assumptions (Projected Financial Statements unit as a whole after implementation
of recommended EE options should be for 5 years (Both self financing or Loans
from banks / FIs) - (Provide in Table Format)

5.3. Risk Analysis and Mitigat

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 63

 6. Conclusion & Recommendations

64 | Energy Efficient Street Lighting in the City

ANNEXURE
Annexure-1: Last Two (02) / 03 Years Audited Balance Sheets of The Unit

Annexure-2: Copy of Certificates from the Competent Authorities (Msme,Dic,Pcb Etc)

Annexure-3: Performance Analysis of Utilities

(Sample Information)

(Provide the information of Each Equipments with Specifications, measured parameters

like energy consumption, Temperature etc., Assessment of losses & Efficiency and
Observations)

ƒ Energy Efficiency and Performance assessment of Utilities like Transformer, DG

Sets, Pumps, Motors ,Lighting, Solar Panels etc
ƒ Specific energy consumption of Unit in terms of Electrical, Thermal, Overall
ƒ Detailed calculations with regard to electrical / thermal / fuel savings in quantity
and value terms for each Energy saving measure.

Annexure-4: Budgetary Offers / Quotations For Proposed Energy Savings Measures

Annexure-5: Instruments Used (Sample Table)

Accuracy Level / Calibration
Sr. No. Instrument Name Application
Features Status
1
2
Etc.

Annexure-6: Standards and Codes Followed, if any

Annexure-7: Analysis of Balance Sheet

Rs. lakh
AS ON AS ON AS ON
xx-yy-zz xx-yy-zz xx-yy-zz
FIXED AND NON-CURRENT ASSETS AUDITED AUDITED AUDITED
1 Gross Block
(a) Land
(b) Buildings
(c) Plant & Machinery
(d) Others

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 65

 AS ON AS ON AS ON
xx-yy-zz xx-yy-zz xx-yy-zz
FIXED AND NON-CURRENT ASSETS AUDITED AUDITED AUDITED
Gross Fixed Assets
2 Less: Depreciation to date
3 Less: Revaluation Reserves
4 Net Fixed Assets (1-2-3)
Capital Work-in-Progress (Incl. adv. for
5
capex)
6 Non Current Assets
(a)    Sundry debtors over 6 months
(b)    Investment/ Advances to Group
Cos./ Subsidiaries
(c)    Other Investments
(d)    Deferred Tax Assets
(e) Security Deposits
(f) Others
Sub-total
Total Fixed and Non-Current Assets
7
(4+5+6)
CURRENT ASSETS
8 Inventory
a)    Raw Materials
b)    Stock-in-Process (SIP)
c)    Finished goods
d)    Consumable Stores & Spares
Total Inventory
9 Sundry Debtors less than 6 months
Advances to Suppliers of RM and Stores/
10
Spares
11 Investments
12 Cash & Bank Balances
13 Loans and Other Advances
14 Other Current Assets
15 Total Current Assets (8 to 14)

CURRENT LIABILITIES

66 | Energy Efficient Street Lighting in the City

 AS ON AS ON AS ON
xx-yy-zz xx-yy-zz xx-yy-zz
FIXED AND NON-CURRENT ASSETS AUDITED AUDITED AUDITED
16 Sundry Creditors
17 Bank Borrowings for Working Capital
18 Installments (Payable in one year)
(a) Bank Term Loan(s)
(b) Other Term Loan(s)
(c) Deferred Payment Credits
(d) Interest Bearing Unsecured Loans
(e) Interest Free Unsecured Loans
Sub-total
19 Advances
20 Provisions
21 Other Current Liabilities
22 Total Current Liabilities (16 to 21)
Net Working Capital (Surplus of CA over
23
CL) (15-22)
24 Net Tangible Assets (7+23)
LONG TERM LIABILITIES
25 Term Loan(s)
26 Other Term Loan(s)
27 Deferred Payment Credits
28 Interest Bearing Unsecured Loans
29 Interest Free Unsecured Loans
30 Other Long Term Liability
31 Deferred Tax Liabilities
32 Total Long Term Liabilities (25 to 31)
33 Net Worth (24-32)
Net worth represented by
34 Equity Share Capital
35 Equity Share Capital- Banks / Others
36 Preference Share Capital
37 Reserves & Surplus
38 Subsidies
39 Profit & Loss Account (only credit balance)

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 67

 AS ON AS ON AS ON
xx-yy-zz xx-yy-zz xx-yy-zz
FIXED AND NON-CURRENT ASSETS AUDITED AUDITED AUDITED
Less: Intangibles/ Misc. / Prelim. / Def.
40
Rev.Exp. not written off
41 Less: Accumulated Losses
42 Net Worth (34+35+36+37+38+39-40-41)

43 Contingent Liabilities (Rs. lakh)

44 Repayment of loan during the year (Rs. lakh)

Analysis of Profit & Loss Account

(Rs. lakh)
For the year ended on
xx-yy-zz xx-yy-zz xx-yy-zz
SALES/ TOTAL INCOME AUDITED AUDITED AUDITED
Capacity Utilisation (%)
Gross Sales
Domestic Sales
Export Sales
Gross Sales (1+2)
Less : Excise Duty
Net Sales (3-4)
% age rise or fall in net sales
Income from Job Work
Other Operational Income
Total Income (5+6+7)

COST OF PRODUCTION/ SALES

Raw Material Consumed
Consumable Stores & Spares
Power, Fuel & Other Utilities
Factory Salaries & Wages
Repairs & Maintenance
Other Manufacturing Expenses
Other Variable Expenses - Import Expenses

68 | Energy Efficient Street Lighting in the City

 For the year ended on
xx-yy-zz xx-yy-zz xx-yy-zz
SALES/ TOTAL INCOME AUDITED AUDITED AUDITED
Depreciation
Sub-total (9 to 16)
Add: Opening Stock in Process
Less: Closing Stock in Process
Cost of Production (17+18-19)
Add: Opening Stock of Finished Goods
Less: Closing Stock of Finished Goods
Cost of Sales (20+21-22)
Selling, Packing & Distribution Expenses
Administrative & Misc. Expenses
Sub-total (23+24+25)
Profit before Interest, Lease Rentals (PBIT) (8-26)
Interest on Term Loan(s)

29 Interest on Other Term Loan(s)

Interest on Interest Bearing Unsecured
30
Loans
31 Interest on Bank Borrowing
32 Lease Rentals
33 Operating Profit (27-28-29-30-31-32)
Misc. exp. / def. rev. exp. / prelim. exp.
34
Written off
35 Non-operational Income/ Expenses
36 Profit before Tax (PBT) (33-34+35)
37 Provision for Taxation
38 Profit after Tax (PAT) (36-37)
39 Dividend
40 Retained Earnings (38-39)
41 Gross Cash Accruals (16+34+38)
42 Net Cash Accruals (16+34+40)

43 Net Forex Inflows (Rs. lakh)

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 69

 8
List of Additional Materials
1. City and County of Denver “Street Lighting Design Guidelines & Detail,
Department of Public Works, Engineering Division September 2019
https://www.denvergov.org/files/assets/public/doti/documents/standards/pwes-012.2-
street_lighting_design_guidelines.pdf

2. D7.1 Methods for the dynamic measurement and verification of energy savings –
European Union – Horizon project.
https://zenodo.org/record/4695123/files/Methods%20for%20the%20dynamic%20
measurement%20and%20verification%20of%20energy%20savings.pdf

3. Gazette Notification of Bureau of Energy Efficiency (Particulars and Manner of their

Display on Labels of Self-ballasted LED lamps) Regulations, 2017
https://beeindia.gov.in/sites/default/files/LED_Notification%20including%20
Amendment.pdf

4. BEE CODE – LIGHTIING https://nredcap.in/PDFs/BEE_manuals/BEE_CODE_

LIGHTING.pdf

5. Handbook on Quality Control for Street Lighting Projects of EESL

https://eeslindia.org/wp-content/uploads/2020/10/
QualityControlHandbookStreetLighting.pdf

70 | Energy Efficient Street Lighting in the City

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 71
 Notes:

72 | Energy Efficient Street Lighting in the City

Notes:

ClimateSmart Cities Assessment Framework (Energy and Green Buildings) | 73

 Notes:

74 | Energy Efficient Street Lighting in the City

Ministry of Housing and Urban Affairs
Government of India