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EXCEL - IDEA: XBRL DOCUMENT - Solar Power, Inc.Financial_Report.xls
10-Q/A - AMENDMENT TO FORM 10-Q - Solar Power, Inc.d320119d10qa.htm
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EX-31.1 - CERTIFICATION OF THE PRINCIPAL EXECUTIVE OFFICER PURSUANT TO SECTION 302 - Solar Power, Inc.d320119dex311.htm
EX-31.2 - CERTIFICATION OF THE PRINCIPAL FINANCIAL OFFICER PURSUANT TO SECTION 302 - Solar Power, Inc.d320119dex312.htm
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EX-32 - CERTIFICATION OF PEO AND PFO PURSUANT TO SECTION 906 - Solar Power, Inc.d320119dex32.htm
v2.4.0.6
Property, Plant and Equipment
9 Months Ended
Sep. 30, 2011
Property, Plant and Equipment and Asset Held for Sale [Abstract]  
Property, Plant and Equipment

8. Property, Plant and Equipment

In 2009, the Company capitalized a photovoltaic (“PV”) solar system relating to the Aerojet 1 solar development project along with the associated financial obligation, recorded under loans payable, financing and capital lease obligations on its consolidated financial statements. Due to certain guarantee arrangements as disclosed in Note 16 — Commitments and Contingencies, the Company will continue to record this solar system within its property, plant and equipment along with its associated financing obligation in loans payable and capital lease obligations as long as it maintains its continuing involvement with this project. The income and expenses relating to the underlying operation of the Aerojet 1 project are recorded in the Company’s Condensed Consolidated Financial Statements. The Company has restricted bank deposits of $400,000 as a reserve pursuant to guarantees with the bank providing the debt financing on this project as disclosed in Note 5 — Restricted Cash.

Property, plant and equipment consisted of the following (in thousands):

 

                 
    September 30,
2011
(as restated, see Note 3)
    December 31,
2010
(as restated, see Note 3)
 

PV solar system

  $ 14,852     $ 14,852  

Plant and machinery

    740       686  

Furniture, fixtures and equipment

    369       351  

Computers and software

    1,490       1,437  

Trucks

    118       118  
     

Leasehold improvements

    411       402  
   

 

 

   

 

 

 

Total cost

    17,980       17,846  

Less: accumulated depreciation

    (3,718     (2,822
   

 

 

   

 

 

 
    $ 14,262     $ 15,024  
   

 

 

   

 

 

 

Depreciation expense for the three months ended September 30, 2011 and 2010 was $251,000 and $296,000, respectively. Depreciation for the nine months ended September 30, 2011 and 2010 was $749,000 and $981,000, respectively.