Outsourced Finance for Solar Installers in Australia: Five Revenue Streams, Done Right
Updated: Oct 12
By Rami Rajkumar, CPA, Founder and Partner, TechEdge Accounting. Updated 12 October 2026.
TL;DR. Australian solar installers often run five distinct revenue streams: installs, STCs, ACCUs, O&M and warranty. Most put them through a single P&L line and can't tell which stream is making money. Separating them in the chart of accounts is the first fix.
Solar revenue, separated properly
Commercial and residential solar installers run a more complex P&L than they often realise. Install revenue, STC value, ACCU income, recurring O&M and warranty accruals each have their own recognition point and their own tax treatment. We separate them in the chart of accounts so the monthly close shows what each line of the business is actually doing.
Why the five streams need their own lines
Install revenue. Recognised under AASB 15 when the performance obligation is satisfied, usually at energisation and handover. GST applies in the normal way. The ATO says the installer calculates GST on the full price of the system and installation, before any STC discount.
STCs. Most installers take assignment of the customer's STCs as a point-of-sale discount, then create and sell them. The right accounting treatment depends on how you hold and sell them; our guide to accounting for STCs and LGCs works through it. On GST, the ATO says the assignment is a taxable supply only when the system owner is registered (or required to be registered) for GST and the system is used in their business, so you can claim a GST credit on business customers' STCs but not on a homeowner's.
ACCU income. A different scheme altogether, run by the Clean Energy Regulator for carbon abatement projects. ACCUs are registered emissions units, taxed under Division 420 of ITAA 1997: proceeds on disposal are assessable, changes in value of units held at year-end are included or deducted, and CGT doesn't apply.
O&M recurring revenue. Recognised over the service period under AASB 15.
Warranty accruals. Provided for under AASB 137 when an outflow is probable and can be reliably measured.
The 1 January 2027 STC step-down
The STC stream shrinks every year. On 1 January 2027 the deeming period for small-scale solar drops from 5 years to 4, and battery STC factors fall from 6.8 to 5.7 per kWh. Our guide to the STC step-down and installer cash flow covers quotes, GST and forecasting through December and January.
Why most practices avoid carbon credit accounting
The standards are technical, the registry workflow takes time to learn, and the tax rules for emissions units sit in their own division. Most practices stay clear of it.
We don't. ACCU recognition under AASB 138, monthly ANREU registry reconciliation, and an audit position you can defend.
Which tier is right for a solar installer
Volume drives the tier.
Under $5M installers usually fit Finance Manager, from $2,750 a month.
$5M to $25M installers typically fit Financial Controller, especially where ACCU volumes are material, from $4,950 a month.
Vertically integrated players with generation, install and ACCU streams usually move to Head of Finance for strategic finance leadership and capital raise readiness, from $8,500 a month.
Related reading
ACCU and Carbon Credit Accounting in Australia: the practitioner's guide
ANREU Registry Reconciliation: the monthly process
EPC Accounting in Australia: for solar installers with commercial EPC scope
Finance Function Maturity Audit: 12 questions, 5 minutes
Talk to a CPA
TechEdge Accounting is a CPA-led outsourced finance office for Australian residential, commercial and vertically integrated solar operators, based in Hawthorn VIC and working Australia-wide.
Book a free 30-minute call with a CPA, email info@techedgeaccounting.com.au or call +61 468 634 973.
General information only, not tax, accounting or legal advice for your circumstances. GST and STC details reflect ATO and Clean Energy Regulator guidance as at 12 October 2026. Check with your adviser before acting.
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