Gentlemen, this is known as a “prepaid PPA” / “Prepaid Lease”.
It’s not for 6 months, it’s for 6 years!
The system is owned by a corporation/TPO, not the HO, for 6-years so the business entity can capture the full federal tax credit and depreciation on their books in a 5-year period. That extra year is a buffer. By the end of the term the assets has been fully depreciated and then it’s sold to the homeowner for like a $1.
The homeowner either paid cash or took out a loan to pay for the system upfront. They TPO company can usually discount the system around 20% passing on some of the tax credit to the customer (it's not the full 30%) as an upfront discount. Now the TPO and installer could stack the system with adders like domestic content products, to increase the taxc credit up to 40%, so maybe the customer gets that 20% bumped up to 30%. There are other adders like energy community, but that's dependent on where the customer resides.
The TPO is suppose to maintain the system for those 6-years to make sure it works.
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