### Question
What does cogeneration facility mean?


### Answer
**Cogeneration facility** has the following meaning in *26 U.S.C. § 7701*:

> a facility which uses the same energy source for the sequential generation of electrical or mechanical power in combination with steam, heat, or other forms of useful energy

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

