Distributed generationDistributed generation, also distributed energy, on-site generation (OSG), or district/decentralized energy, is electrical generation and storage performed by a variety of small, grid-connected or distribution system-connected devices referred to as distributed energy resources (DER). Conventional power stations, such as coal-fired, gas, and nuclear powered plants, as well as hydroelectric dams and large-scale solar power stations, are centralized and often require electric energy to be transmitted over long distances.
Central solar heatingCentral solar heating is the provision of central heating and hot water from solar energy by a system in which the water is heated centrally by arrays of solar thermal collectors (central solar heating plants - CSHPs) and distributed through district heating pipe networks (or 'block heating' systems in the case of smaller installations). For block systems, the solar collectors are typically mounted on the building roof tops. For district heating systems the collectors may instead be installed on the ground.
Activity-based costingActivity-based costing (ABC) is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each. Therefore, this model assigns more indirect costs (overhead) into direct costs compared to conventional costing. CIMA, the Chartered Institute of Management Accountants, defines ABC as an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs.
