Project Finance: Practical Case Studies

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investors since 1994 – US$8 billion in 2000 alone – while staying below its target ratio of 65
per cent debt to total capitalisation. Because Calpine has helped to define the ‘cutting edge’
in the industry, part of the evolution of US power project financing methods over the past few
years can be traced through a history of its deals.


Merchant power financing


As mentioned above, Calpine’s financing of a 240 MW gas-fired power project in Pasadena,
Texas, in 1996 is widely considered to have been the first merchant power project financing
in the US market. The project’s US$150 million cost was financed with US$50 million of
equity-guaranteed debt (replaced by sponsor’s equity when construction was completed) and
US$100 million ordinary senior debt. ING (US) Capital underwrote the deal. Ninety MW of
total power generated were committed to a seven-year offtake agreement with Phillips
Petroleum (now Conoco Phillips), while the remaining 150 MW were sold into the Texas
power pool.
The market was surprised that Calpine did such a groundbreaking transaction in Texas
rather than its home state of California, then considered to be at the forefront of electricity
deregulation. At this point Calpine was still considered a small player compared to competi-
tors such as AES or US Generating Company, but it was already steadily increasing its power
assets. Texas was catching up with California in deregulating its market and had significant
power needs, partly because it had lagged behind other states in the 1980s and early 1990s in
allowing the construction of plants by IPPs.


Mini-perm financing


In September 1998 Calpine completed a US$170 million financing for a power plant in
Tiverton, Rhode Island. The financing included a two-year construction loan and a five-year
term loan, which made it the first application of mini-perm financing in the US domestic IPP
industry. The term ‘mini-perm’ applies to a project loan with a relatively short term – in this
case five years. Because the term of the loan is considerably shorter term than the life of the
asset, it requires refinancing. The financing was underwritten by a consortium of banks that
included Helaba, CoBank and Hypo Vereinsbank.


Leveraged lease financing


In 1999 Calpine arranged two lease financings through Newcourt Capital. The first consisted
of a US$247 million 24-year lease financing to purchase 14 geothermal power plants from
Pacific Gas & Electric Company. The plants are located in the Geysers region of Sonoma and
Lake Counties in Northern California, the world’s most productive geothermal resource. The
plants convert steam into power, which is sold on the spot market. The merchant risk is off-
set by the reliability of the steam supply and the relatively low cost of producing the power.
Newcourt provided the entire financing, comprising US$209 million in senior debt and
US$38 million in lease equity, but some security was provided by Calpine’s equity invest-
ment in the steamfields. A lease structure was chosen because of its accounting and tax
benefits, and because it could be arranged quickly. The lease provided even payments
throughout its term, helping to stabilise Calpine’s reported earnings.


CALPINE, UNITED STATES
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