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Chapter 3. Financial Feasibility of New and Renewable Energy

B. Financial Feasibility Analysis

We analyzed how the electricity tariff reform altered the financial feasibility of a 3-kW PV installation for a household consuming 350 kWh of electricity a month on average.

1) Average Monthly PV Power Output by Year

A 3-kW PV system theoretically generates 301 kWh of electricity per month, but actually produces closer to 292 kWh in the first year of installation when factoring in a stabilization loss of 3.0 percent. Since panel efficiency decreases at a rate of 0.8 percent and inverter efficiency decreases at a rate of 2.0 percent starting in the second year of operation, the average monthly power output of a household PV system varies and decreases gradually over time, as shown in Table 3-6. While the PV system as a whole is assumed to have a lifespan of 20 years, the inverter itself only has a lifespan of 10 years and must be replaced. Assuming that the inverter is promptly replaced after ten years, the monthly output in the eleventh year will exceed that of the tenth year.

Table 3-6. Average Monthly Power Output of a 3-kW PV System by Year Year

Decrease (%) in panel

efficiency

Decrease (%) in inverter

efficiency

Power generation

rate

Avg.

monthly output

1 0 0 0.9700 292

2 0.0080 0.0200 0.9430 284

3 0.0161 0.0404 0.9159 276

4 0.0242 0.0612 0.8886 267

5 0.0324 0.0824 0.8612 259

6 0.0406 0.1041 0.8337 251

7 0.0490 0.1262 0.8061 243

8 0.0574 0.1487 0.7784 234

9 0.0658 0.1717 0.7506 226

10 0.0743 0.1951 0.7227 218

11 0.0829 0 0.8895 268

12 0.0916 0.0200 0.8635 260

13 0.1003 0.0404 0.8374 252

14 0.1091 0.0612 0.8112 244

15 0.1180 0.0824 0.7850 236

16 0.1270 0.1041 0.7587 228

17 0.1360 0.1262 0.7324 220

18 0.1451 0.1487 0.7060 213

19 0.1542 0.1717 0.6796 205

20 0.1635 0.1951 0.6531 197

2) Average Monthly Electricity Bill Prior to PV System Installation

Table 3-7 lists the average monthly electricity bills of households consuming different amounts of electricity. These billing amounts assume the absence of any PV installation and were estimated by applying the pre-reform tariff rates, along with the basic fees, VATs, and the Electricity Industry Base Fund Contributions. Under these considerations, a household consuming an average of 350 kWh of electricity a month would pay a total of KRW 62,900, which includes the basic fee of KRW 3,850, a 10-percent VAT, and a 3.7-percent Base Fund Contribution.

Table 3-7. Pre-Reform Electricity Bills by Consumption Level

(Unit: KRW/month) Monthly

consumption (kWh)

Basic

fee Tariff Subtotal VAT Base Fund

Contribution Total 200 910 18,660 19,570 1,957 720 22,240 250 1,600 28,055 29,655 2,966 1,090 33,710 300 1,600 37,450 39,050 3,905 1,440 44,390

350 3,850 51,480 55,330 5,533 2,040 62,900

400 3,850 65,510 69,360 6,936 2,560 78,850

450 7,300 86,395 93,695 9,370 3,460 106,520

500 7,300 107,280 114,580 11,45

8 4,230 130,260

550 12,940 142,755 155,695 15,57

0 5,760 177,020

600 12,940 178,230 191,170 19,11

7 7,070 217,350

Note: Values under KRW 10 have been truncated.

3) Average Monthly Electricity Bills After PV System Installation

Table 3-8 shows the average monthly electricity bill of a household with a PV system that consumes an average of 350 kWh of electricity a month under pre-reform conditions. In the first year of PV system installation, the household would pay for only 58 kWh of the 350 kWh of electricity it consumes. The household would pay KRW 11,505 a month in electricity bills for the first year, which includes the basic fees and other charges as listed in Table 2-7. The average monthly electricity bill for this household, outfitted with a PV system, can be estimated over the course of 20 years as follows.

Table 3-8. Average Monthly Electricity Bill by Year: Representative Household with a PV Installation Year

Monthly electricity consumption

(kWh)

Monthly PV power output

(kWh)

Consumption after net metering (kWh)

Basic fee Tariff VAT Base Fund

Contribution Total

1 350 292 58 410 3,522 5,533 2,040 11,505

2 350 284 66 410 4,016 5,533 2,040 11,999

3 350 276 74 410 4,512 5,533 2,040 12,495

4 350 267 83 410 5,010 5,533 2,040 12,993

5 350 259 91 410 5,510 5,533 2,040 13,493

6 350 251 99 410 6,012 5,533 2,040 13,995

7 350 243 107 910 6,997 5,533 2,040 15,480

8 350 234 116 910 8,047 5,533 2,040 16,530

9 350 226 124 910 9,100 5,533 2,040 17,583

10 350 218 132 910 10,157 5,533 2,040 18,640

11 350 268 82 410 4,992 5,533 2,040 12,975

12 350 260 90 410 5,468 5,533 2,040 13,451

13 350 252 98 410 5,945 5,533 2,040 13,928

14 350 244 106 910 6,802 5,533 2,040 15,285

15 350 236 114 910 7,797 5,533 2,040 16,280

16 350 228 122 910 8,793 5,533 2,040 17,276

17 350 220 130 910 9,791 5,533 2,040 18,274

18 350 213 137 910 10,791 5,533 2,040 19,274

19 350 205 145 910 11,792 5,533 2,040 20,275

20 350 197 153 910 12,794 5,533 2,040 21,277

4) Net Cash Flow by Year

A household consuming 350 kWh of electricity a month would pay KRW 754,800 in electricity bills (KRW 62,900 x 12 months) to KEPCO if the household lacks any power-generating system. After installing a 3-kW PV system, the same household would pay less, but the marginal deductions would differ from year to year. For example, the household would pay KRW 138,065 (KRW 11,505 x 12 months) to KEPCO in the first year after net metering, but its post net-metering billing amounts would differ in the subsequent years. Table 3-9 shows the household’s net cash flow for 20 years following PV system installation, reflecting system maintenance costs (equivalent to one percent of the PV system installation cost) and the cost of investment.

Table 3-9. Net Cash Flow for a PV-Installed Household by Year

Year

Without PV With PV

Difference (A-E) KEPCO

(A)

Installation cost

(B)

Maintenance cost (C)

Tariff (D)

Total, E (B+C+D)

0 0 5,400,000 - 0 5,400,000 -5,400,000

1 754,800 - 54,000 138,065 192,065 562,735

2 754,800 - 54,000 143,986 197,986 556,814

3 754,800 - 54,000 149,935 203,935 550,865

4 754,800 - 54,000 155,912 209,912 544,888

5 754,800 - 54,000 161,916 215,916 538,884

6 754,800 - 54,000 167,944 221,944 532,856

7 754,800 54,000 185,755 239,755 515,045

8 754,800 - 54,000 198,355 252,355 502,445

9 754,800 - 54,000 210,998 264,998 489,802

10 754,800 - 54,000 223,682 277,682 477,118

11 754,800 - 54,000 155,704 209,704 545,096

12 754,800 - 54,000 161,411 215,411 539,389

13 754,800 - 54,000 167,134 221,134 533,666

14 754,800 - 54,000 183,424 237,424 517,376

15 754,800 - 54,000 195,355 249,355 505,445

16 754,800 - 54,000 207,312 261,312 493,488

17 754,800 54,000 219,291 273,291 481,509

18 754,800 - 54,000 231,288 285,288 469,512

19 754,800 - 54,000 243,299 297,299 457,501

20 754,800 - 54,000 255,320 309,320 445,480

5) NPV Analysis

The NPV for a 3-kW PV system, estimated by applying a discount rate of five percent to the annual net cash flow resulting from electricity bill savings over the 20-year lifespan of the PV system, amounts to KRW 1,034,691. From a financial perspective, the NPV for the household PV system is greater than zero. Therefore, a household consuming a monthly average of 350 kWh of electricity has financial incentive to install a PV system even in the absence of government aid.

6) Sensitivity Analysis

The variables that exert the greatest effect on the financial feasibility of household PV installations include the PV system installation cost, discount rate, rate of performance decline, and operation rate. Installation costs for household PV systems were included in our sensitivity analysis since these costs continue to decline due to system innovations and the increasing popularity of PV technologies. The discount rate was also included in our sensitivity analysis since discount rates are somewhat debatable. A sensitivity analysis was also performed with respect to the operation rate of the household PV system.

Table 3-10 summarizes the results of the NPV sensitivity analysis for the household PV system in terms of installation costs and discount rates. The lower the discount rate and installation cost, the higher the NPV. The NPV for a 3-kW PV system, with a KRW 5,400,000 installation cost, remained positive until the discount rate was raised to seven percent. At a fixed discount rate of five percent, the NPV remained positive up until the installation cost was raised to KRW 6,000,000.

However, when the installation cost was raised to KRW 7,000,000, the NPV turned negative. In other words, even if the installation cost and discount rate used in our analysis were raised somewhat above the adopted KRW 5,400,000 and five percent, respectively, a 3-kW household PV system would remain a feasible object of investment. However, if both the installation cost and discount rate were raised too high, the NPV would turn negative, thereby discouraging investment.

Lowering the discount rate from five percent to four, with a fixed installation cost of KRW 5,000,000, would increase the NPV by 39 percent, from KRW 1,463,119 to KRW 2,027,485. With the discount rate fixed at five percent and the installation cost lowered from KRW 5,000,000 to KRW 4,000,000, the NPV would improve even more dramatically, by 73 percent, from KRW 1,463,119 to KRW 2,534,187. In other words, when the discount rate and installation cost were each lowered by 20 percent, the NPV improved by 39 percent and 73 percent, respectively. The NPV of a household PV system is therefore more sensitive to changes in installation cost than in discount rate.

Table 3-10. NPV Sensitivity Analysis for the Representative Household PV System:

Variations in Installation Costs and Discount Rates

(Unit: KRW 1,000) Installation cost

1,000 2,000 3,000 4,000 4,500 5,000 5,400 6,000 7,000

Discount rate

1% 8,990 7,821 6,652 5,483 4,899 4,315 3,847 3,146 1,977

2% 7,998 6,858 5,717 4,576 4,006 3,436 2,979 2,295 1,154

3% 7,141 6,026 4,910 3,795 3,237 2,680 2,234 1,564 449

4% 6,396 5,304 4,212 3,120 2,574 2,027 1,591 935 -157

5% 5,747 4,676 3,605 2,534 1,999 1,463 1,035 392 -679

6% 5,180 4,128 3,077 2,025 1,499 973 553 -78 -1,130

7% 4,681 3,648 2,614 1,581 1,064 547 134 -487 -1,520

8% 4,242 3,226 2,209 1,192 683 175 -232 -842 -1,859

9% 3,854 2,853 1,852 851 350 -150 -551 -1,152 -2,153

10% 3,510 2,524 1,537 551 57 -436 -831 -1,422 -2,409

Figure 3-1. NPV Sensitivity Analysis for the Representative Household PV System:

Variations in Installation Costs and Discount Rates

단위: 천원 설치비(천원)

Unit: KRW 1,000

Installation cost (in KRW 1,000) Discount rate

할인율

Another sensitivity analysis was performed with respect to the operation rate and installation cost. The operation rate directly affects the power output of the PV system. The higher the operation rate, the greater the power output, and hence, the greater the feasibility of the PV system. Table 3-11 shows estimates of the power output, the billable amounts of electricity after net metering, and the final billing amounts after net metering based on an assumed operation rate of 14.93 percent as typically quoted by PV system manufacturers. A high operating rate increases the output of the PV system and contributes to reducing monthly billing amounts. In the first year, an operation rate of 14.93 percent would lower the average monthly billing amount to KRW 9,975, KRW 1,530 less than the KRW 11,505 achieved with an operating rate of 13.75 percent. Increasing the operating rate by 8.6 percent, in other words, reduces the billing amount by 13.3 percent.

Table 3-11. Average Monthly Electricity Bill by Year: PV System, Operating Rate of 14.93%

Year

Monthly consumption

(kWh)

Monthl y PV output (kWh)

Billable consumption

Basic

fee Tariff VAT Base Fund

Contribution Total

1 350 317 33 410 1,992 5,533 2,040 9,975

2 350 308 42 410 2,528 5,533 2,040 10,511

3 350 299 51 410 3,066 5,533 2,040 11,049

4 350 291 59 410 3,607 5,533 2,040 11,590

5 350 282 68 410 4,151 5,533 2,040 12,134

6 350 273 77 410 4,697 5,533 2,040 12,680

7 350 264 86 410 5,245 5,533 2,040 13,228

8 350 255 95 410 5,794 5,533 2,040 13,777

9 350 245 105 910 6,643 5,533 2,040 15,126

10 350 236 114 910 7,791 5,533 2,040 16,274

11 350 291 59 410 3,588 5,533 2,040 11,571

12 350 282 68 410 4,105 5,533 2,040 12,088

13 350 274 76 410 4,623 5,533 2,040 12,606

14 350 265 85 410 5,143 5,533 2,040 13,126

15 350 257 93 410 5,664 5,533 2,040 13,647

16 350 248 102 910 6,309 5,533 2,040 14,792

17 350 239 111 910 7,394 5,533 2,040 15,877

18 350 231 119 910 8,480 5,533 2,040 16,963

19 350 222 128 910 9,567 5,533 2,040 18,050

20 350 214 136 910 10,656 5,533 2,040 19,139

The estimated NPV amounts to KRW 1,299,816, based on the monthly electricity bills post PV installation and the resulting net cash flow for the representative household. Increasing the operation rate by 8.6 percent raises the NPV by 25 percent, from KRW 1,034,691 to KRW 1,299,816. Table 3-12 summarizes the NPV estimates based upon different combinations of operation rates and installation costs. The operation rate is positively correlated to the financial feasibility of the PV installation. The NPV stays positive until the operation rate of the 3-kW PV system is lowered to 11.0 percent, provided that the installation cost remains fixed at KRW 5,400,000. The system lacks feasibility at operation rates lower than 11.0 percent. At an operation rate of 13.8 percent, the NPV remains positive up until an installation cost of KRW 6,000,000.

When the operation rate is lowered from 13.8 percent to 11.0 percent, under the conditions of a fixed installation cost of KRW 5,400,000, the NPV drops by 81 percent, from KRW 1,305,987 to KRW 201,016. When the installation cost is lowered from KRW 5,000,000 to KRW 4,000,000 and the operation rate remains at a constant 13.8 percent, the NPV improves by 73 percent, from KRW 1,464,414 to KRW 2,535,483. Increasing the operation rate and the installation cost by 20 percent improves the NPV by 81 percent and 73 percent, respectively.

Table 3-12. NPV Sensitivity Analysis for the Representative Household PV System:

Variations in Installation Costs and Operation Rates

(Unit: KRW 1,000) Installation cost

1,000 2,000 3,000 4,000 4,500 5,000 5,400 6,000 7,000

Operation rate

8.3% 3,915 2,844 1,773 702 166 -369 -798 -1,440 -2,511 9.6% 4,451 3,380 2,309 1,238 702 167 -262 -904 -1,975 11.0% 4,914 3,843 2,772 1,701 1,165 629 201 -442 -1,513 12.4% 5,359 4,288 3,217 2,146 1,610 1,075 646 4 -1,067 13.8% 5,749 4,678 3,607 2,535 2,000 1,464 1,036 393 -678 14.9% 6,013 4,941 3,870 2,799 2,264 1,728 1,300 657 -414 15.1% 6,053 4,982 3,911 2,840 2,304 1,769 1,340 698 -373 16.5% 6,305 5,234 4,163 3,092 2,556 2,021 1,592 950 -121 17.9% 6,494 5,423 4,352 3,281 2,745 2,210 1,781 1,139 68 19.3% 6,618 5,547 4,476 3,404 2,869 2,333 1,905 1,262 191

Figure 3-2. NPV Sensitivity Graph for the Representative Household PV System:

Variations in Installation Costs and Operation Rates

단위: 천원 설치비(천원) 이용률

Unit: KRW 1,000

Installation cost (KRW 1,000) Operation rate

3. Financial Feasibility of Fuel Cells

A. Main Assumptions 1) Capacity and Price

The household fuel cell used in our analysis is the 1-kW fuel cell subsidized by the KEA. The installation cost for this type of fuel cell was established at KRW 25,000,000, according to the fuel cell retail price cited by a domestic manufacturer as of April 2017.

2) Cost of City Gas for Households

Household fuel cells in Korea operate on city gas supplied to households. The cost of city gas used in this analysis is KRW 15.8031 per megajoules (MJ) (the current price of city gas as of April 2017). This cost was converted into KRW 716.5 per normal cubic meter (Nm3).12

3) Management of Heat Energy

A household fuel cell can be seen as a cogeneration plant that generates both electricity and heat. For simplicity, this analysis focuses exclusively on the electricity generated by the fuel cell. However, since a portion of the city gas that operates the fuel cell system is also used to generate heat, and the heat generated is not consumed all at once, it is important to account for the presence of heat when analyzing the exact costs of fuel cell power generation. Our analysis, therefore, deducts the city gas used by the fuel cell system to generate heat and considers only for the remainder used for power generation. Our analysis also assumes that approximately 50 percent of the heat energy generated as a byproduct of electricity generation is used to provide the household with hot water and heating; this heat energy is referred to as “heat gains.” For example, operating the fuel cell continuously for an hour produces heat gains of 0.0615 Nm3/h as measured in terms of city gas.13 In this analysis, we deduct the amount of city gas used to generate these heat gains from the total amount of city gas used to operate the fuel cell system.

4) Lifespan

Based on interviews with experts and fuel cell manufacturers, the lifespan of a household fuel cell system was estimated at 10 years. This differs from the lifespan of an industrial fuel cell system, which has a much longer lifespan thanks to systematic operation and maintenance.

5) Main Assumptions and Preconditions of Analysis

Table 3-13 provides a summary of the main assumptions and preconditions of analysis.

12 The process of converting the per-heat price of city gas into a per-volume price is as follows: (a) 1MJ= KRW 15.8031; (b) 1MJ=238.84 Kcal; (c) 1kg=13,040 Kcal; (d) 1Nm3=0.8304 Kg; (a) × 1/(b) × (c) × (d) = KRW 716.5/Nm3.

13 Heat gains can be calculated as follows. First, the heat energy at the level of kilowatts is converted into a volumetric unit of heat energy (city gas) according to the following conditions: (1) 1 kW = 1 kJ/second; (b) 1 hour = 3,600 seconds; (c) 1 Nm3 = 41,000 kJ;

(a) x (b) x 1/(c) x (d) = 0.0878 Nm3/h. In summary, 1 kW of heat energy equals 0.0878 Nm3. According to the technical specifications of the 1-kW fuel cell provided by Manufacturer “S” on its website (http://www.s-fuelcell.com/goods/lineUp.php, accessed on October 28, 2017), generating 1 kW of electricity using the fuel cell results in the generation of 1.4 kW in heat energy; assuming that only 50 percent of this heat energy is actually used, heat gains amount to 0.7 kW a month. This can be converted into 0.0615 Nm3/h of city gas.

Table 3-13. Main Assumptions and Preconditions of Analysis: Household Fuel Cell

Variable Unit Assumpti

on Remarks

Capacity kW 1 Eligible for KEA subsidies

Cost of city gas for the household KRW/N

m3 716.5 Current price in Seoul as of April 2017 Amount of city gas consumed Nm3/kW

h 0.25 According to specifications provided by manufacturer “S”

Heat gains converted into city gas Nm3/h 0.0615 Maximum monthly electricity output kWh/mo

. 720

Lifespan Years 10 According to experts

Discount rate % 5.0 Applied to NPV estimation

VAT % 10.0 10% of the basic fee + tariff

Standard operation rate % 74.56 As suggested by the KEA

Sources: KEA (2016), p. 126; MOTIE (2017a), p. 3; Website of Manufacturer “S” website (http://www.s- fuelcell.com/goods/lineUp.php, accessed on October 28, 2017).