What is the LED Rule of 70?

On average, an LED Lighting upgrade will qualify for a 70% tax reduction.
The LED Rule of 70 is the quickest way to recover an LED upgrade capital investment.



  • Tax Incentives More than energy/maintenance and rebates – combined!
    The government wants you to make your building more efficient, and offers tax incentives to help you pay for it.
    • Partial Asset Depreciation – on removal of existing (the remaining depreciation)
    • Bonus Depreciation / QIP – on installation of new (applied to new equipment)
    • Accelerated Depreciation – 3115 change of accounting method (we provide the required forensic engineering study)
    • EPAct – Energy Policy Act – 179D
  • LED Lighting Upgrade
    You will eliminate avoidable profit leaks when you choose an LED Lighting Upgrade.
    • Reduced Energy and Maintenance Cost
    • Improved Visual Performance
    • Shrink Your Environmental Footprint
    • Lumenistics will install your LED lighting upgrade and provide for ongoing maintenance.
  • Rebates
    Utility companies want you to make your building more efficient, and offer rebates to help pay for it.
    • Prescriptive Rebates
    • Custom Rebates
    • Combination Rebates


You won’t save money on LED Upgrades with Lumenistics – You’ll MAKE MONEY*

Email info@lumenistics.com, and we will show you how.

Custom Financing Available
Competitive interest rates.