Here is the ABB contract you referenced in your email.
I am working on a 97-10 compliant EPC contract for NEPCO/EECC.
However, I  wonder about the challenges presented with the need for NEPCO to enter into  subcontracts and purchase orders which preserve the accounting treatment all  the way down the line.
This is a very tall order given the contracting  environment.
Your email is an excellent description of the challenges of doing a deal off  the balance sheet, and worthy of further discussion.
Kay

ABB Purchase Agreement - Final Version