Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2012

Property, plant and equipment consisted of the following (in thousands):


	September 30, 2012			December 31, 2011 As Recast (1)
PV solar systems	$	21,188		$	14,852
Plant and machinery		33			740
Furniture, fixtures and equipment		385			466
Computers and software		1,516			1,606
Trucks		77			118
Leasehold improvements		217			505

		23,416			18,287
Less: accumulated depreciation		(3,781	)		(4,206	)

	$	19,635		$	14,081

(1)	As recast to reflect the balances of SGT beginning January 1, 2011 combined with the balances of Solar Power, Inc. beginning March 31, 2011, as required under the accounting guidelines for a transfer of an entity under common control (refer to Note 4—Acquisition of Solar Green Technology).

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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