@hgtc Could you tell us where the Tesla Powerwall was installed and how it's used?

Based on the intention to elect for §179, the assumption is that it'd be used predominantly for business at over 50%.

When you say 30%, are you referring to the bonus rate for ITE under §48E by meeting the PWA requirements or 30% under §25D?

Could you please clarify as the application could be quite different?