Very very very simplified transaction. Flip and Split aren’t market but it does the job of showing the economics

Waterfall Calculator

Project Waterfall v1.0

Whiteboard logic conversion: follow the money or lose it.

Green = inputs

Core Inputs

%
%
%

Pre Split Tax Alocation

20%
80%

5-Year MACRS Depreciation Table

Read only schedule based on depreciable basis

10-Year Cash Flow Table

Flip begins in Year 7

Year Phase Outflow Revenue Opex Avail Cash Inv CF Sponsor CF Inv ITC (99%) Tax Shield Investor CF

Year 1 Cash Flow Snapshot

Pre-Flip economics at end of Year 1

Waterfall Step Ratio (S/I) Sponsor ($) Investor ($)